Amia Corporation manufactured and sold 1200 pcs of Product A for the year 2020. The variable and fixed costs for year 2020 is indicated in the table. Amia pays its Income Tax based on the following scheme: Corporations pay a fixed 5,000 for the first PHP50,000 income and 12% in excess thereof. The NIAT of Amia for year 2020 is PHP 65,416.

	Total Cost
Direct materials used	P 25,200
Direct labor paid per unit of work done	46,500
Supervisory salaries	11,100
Indirect materials and supplies (used in manufacturing)	8,000
Plant utilities (other than power to run plant equipment)	9,600
Power to run plant equipment	7,100
Depreciation on plant and equipment (SL basis only)	4,800
Property taxes on building	6,500

Assuming that the performance of Amia Corporation is the same for 2021, calculate the Margin of Safety in Percentage. Reminder to round-up your answer in BEP.