Davison Co$.$ prepared the following contribution format income statement based on a sales volume of $10,000$ units $($the relevant range of production is $5,000$ units to $15,000$ units$)$:

Sales $ $240,000$

Variable expenses $144,000$

Contribution margin $96,000$

Fixed expenses $72,000$

Net operating income $ $24,000$

Required:

a$.$ What is the margin of safety in dollars? $($Do not round intermediate calculations.$)$

b$.$ What is the margin of safety percentage?