Baird Company makes a product that sells for $32 per unit. The company pays $18 per unit for the variable costs of the product and incurs annual fixed costs of $134,400. Baird expects to sell 21,900 units of product. Required Determine Baird's margin of safety expressed as a percentage. Note: Round your answer to 2 decimal places. (i.e., 0.2345 should be entered as 23.45 ) Answer is complete but not entirely correct