During the current year, Mute Corporation expected to sell 22,900 telephone switches. Fixed costs for the year were expected to be $12,144,500, the unit sales price was budgeted at $3,450, and unit variable costs were budgeted at $1,560.

Mute's margin of safety ratio (MOS %) is: (Do not round intermediate calculations.)

Multiple Choice

• 71.94%.

• 87.69%.

• 70.94%.

• 93.19%.

• 76.84%.