Exercise 3-11A Margin of safety LO 3-4 Munoz Company makes a product that sells for $31 per unit. The company pays $17 per unit for the variable costs of the product and incurs annual fixed costs of $137,200. Munoz expects to sell 21,300 units of product. Required Determine Munoz's margin of safety expressed as a percentage. (Round your answer to 2 decimal places. (i.e., .2345 should be entered as 23.45)) Margin of safety