Donna Starke worked for the athletic Department at Normal University, a large Division I institution in the Southeast. She was the Concession Manager and provided food and beverage for all events taking place on the university campus. Before the school year, Donna conducted various planning meetings with other athletic department staff, campus police, and university community members who staffed the concession stands as a fundraiser. She was confident that most of the logistics were in place and that the various events occurring during the next two months would have the appropriate concessions available.

The school year was to begin with a concert by one of the most popular college bands out on tour. The 14,000-seat convocation center sold-out 2 weeks before the event. On Wednesday, 3 days before the concert, Donna received a disturbing phone call. One of the local senior-citizen communities had provided individuals who managed the main concession stand for the past 6 years. Apparently, a contagious viral infection had incapacitated the individuals who had assisted in the past, and the home was unable to provide staff for the concert. After several frantic calls, Donna was able to convince the intramural department of the local community college to work one of the concession stands during the concert as a fundraiser. To simplify their training and reduce potential problems, Donna placed the new group at the 'Beers of the World' stand that only sold draft beer.

Monday, after the concert, Donna was calculating the 'cost of goods' (COG) for the event. Donna had estimated a COG of 22% for the draft beer stand and was shocked to find out that the actual COG was much higher. After checking her records she determined the following. The stand had supposedly sold 5 kegs of beer. Each keg cost the university $80.00. Donna knew from past experience that each keg held 15.5 gallons, which translated into 1,984 ounces per keg. The stand sold beer only in 16-ounce cups. The records of the intramural club showed that they had sold a total of 450 cups of beer at $3.00 per cup, grossing $1,350.

What was the "cost of goods" COG percentage for the beer that the intramural club sold? ***Instructors note: Round up or down to the nearest percentage***