Benedetta Company makes a product that sells for $57 per unit. The company pays $25 per unit for the variable costs of the product and incurs annual fixed costs of $240,000. Benedetta expects to sell 12,000 units of product. Determine Benedetta's margin of safety expressed as a percentage. (Round your answer to 1 decimal place, (i.e., .234 should be entered as 23.4))