Franklin Company makes a product that sells for $35 per unit. The company pays $22 per unit for the variable costs of the product and Incurs annual fixed costs of $114,400. Franklin expects to sell 21,700 units of product. Required Determine Franklin's margin of safety expressed as a percentage (Round your percentage answers to 2 decimal places (i.e., 0.2345 should be entered as 23.45).) Margin of safety %