Fanning Company makes a product that sells for $33 per unit. The company pays $16 per unit for the variable costs of the product and Incurs annual fixed costs of $154,700. Fanning expects to sell 21.200 units of product. Required Determine Fanning's margin of safety expressed as a percentage. (Round your percentage answers to 2 decimal places (ie., 0.2345 should be entered os 23.45).) Margin of safety %