Campbell Company makes a product that sells for $$35$ per unit. The company pays $$18$ per unit for the variable costs of the product

and incurs annual fixed costs of $$158,100.$ Campbell expects to sell $22,100$ units of product.

Required

Determine Campbell's margin of safety expressed as a percentage.

Note: Round your answer to $2$ decimal places. $($i$.$e$.,0\mathrm{.}2345$ should be entered as $23\mathrm{.}45)$