Bluff Corporation is considering building a new plant in Canada. It predicts sales at the new plant to be 60,000 units at $7/unit. Below is a listing of estimated expenses: Total Annual % of Annual Expense Category Expenses Materials Labor Overhead Marketing/Admin $70,000 $30,000 $80,000 $50,000 that are Fixed 30% 20% 30% 40% A Canadian firm was contracted to sell the product and will receive a commission of 20% of the sales price. No U.S. home office expenses will be allocated to the new facility. The margin of safety percentage for the company is: (Round any intermediary percentage calculations to the nearest whole percent.) A. 1.67%. B. 140.25%. C. 59.75% D. 7.42%.