Answer fully and provide any formulas used, thanks

Exercise 3-11B Margin of safety Vogel Company manufactures scanners that sell for $150 each. The company pays $60 per unit for the variable costs of the product and incurs fixed costs of $1,800,000. Vogel expects to sell 60,000 scanners. Required Determine Vogel's margin of safety expressed as a percentage. Round computation to two decimal points