Garfield Corporation is considering building a new plant in Canada. It predicts sales at the new plant to be 80,000 units at $4.00/unit. Below is a listing of estimated expenses: Total Annual % of Annual Expense Category Expenses that are Fixed Materials $50,000 10% Labor $40,000 10% Overhead $30,000 20% Marketing/Admin $70,000 50% A Canadian firm was contracted to sell the product and will receive a commission of 10% of the sales price. No U.S. home office expenses will be allocated to the new facility. The margin of safety percentage for Garfield Corporation is: (Round any intermediary percentage calculations to the nearest whole percent.) O 1.51%. 09.72%. O 133.97%. O 66.03%