Curvy Confections is considering building a new plant in Europe. It predicts sales at the new plant to be 38,000 units at $5.00/unit. Below is a listing of estimated expenses:

Category	Total Annual Expenses	% of Annual Expense that are Fixed
Materials	$15,000	20%
Labor	$25,000	20%
Overhead	$60,000	40%
Marketing/Admin	$15,000	60%

A European 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. (Round intermediary dollar calculations to the nearest whole dollar and round percentages to one-tenth percent.) The margin of safety percentage for Curvy Confections is

Question 2 options:

	47.4%.
	152.6%.
	21.6%.
	41.1%.