Benson Company makes a product that sells for $31 per unit. The company pays $16 per unit for the variable costs of the product and incurs annual fixed costs of $124,500. Benson expects to sell 22,800 units of product.

Required

Determine Bensons margin of safety expressed as a percentage. (Round your answer to 2 decimal places. (i.e., .2345 should be entered as 23.45))