A company manufactures a single product. Cost and selling price data for the product are as follows:

$\backslash$table$[[$Budgeted sales,$200$ units$],[$Selling price,$$260\mathrm{.}00$ per unit$],[$Variable cost$,$$$240\mathrm{.}00$ per unit$],[$Fixed costs,$$18000$ per month$]]$

What is the margin of safety, expressed as a percentage of budgeted sales $($per month$)?$

$\backslash$table$[[$A$,$I,$20\%$