Carmon Company is considering the addition of a new product to its cosmetics line. The company has three distinctly different options: a skin cream, a bath oil, or a hair coloring gel. Relevant information and budgeted annual income statements for each of the products follow.

	Relevant Information
	Skin Cream			Bath Oil			Color Gel
Budgeted sales in units (a)		116,000			196,000			76,000
Expected sales price (b)	$	7		$	6		$	12
Variable costs per unit (c)	$	2		$	3		$	8
Income statements
Sales revenue (a b)	$	812,000		$	1,176,000		$	912,000
Variable costs (a c)		(232,000	)		(588,000	)		(608,000	)
Contribution margin		580,000			588,000			304,000
Fixed costs		(405,000	)		(405,000	)		(88,000	)
Net income	$	175,000		$	183,000		$	216,000

Required:

a.	Determine the margin of safety as a percentage for each product. (Round your answers to nearest whole percent.)
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