Duck Manufacturing sells rubber rain boots for $50 per pair. In 2014, the firm had fixed costs of $312,000 and variable costs of $24 per pair, and it expects these figures to remain the same in 20x5. In 2014, Ducks total sales were $900,000, and the company expects this amount to increase to $925,000 in 2015. If this sales increase does indeed occur, Ducks margin of safety ratio will increase by about ________ percent.

1.8? 2.4? 3.2? or 3.4?