Garfield Corporation is considering building a new plant in Canada. It predicts sales at the new plant to be 60,000 units at $7.00/unit. Below is a listing of estimated expenses: Category Materials Labor Overhead Marketing/Admin Total Annual Expenses 70,000 $30,000 80,000 $50,000 % of Annual Expense that are Fixed 30% 20% 30% 40% A Canadian firm was contracted to sell the product and will receive a commission of 20% of the sales price. No US 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.) OA. 1.6796. B. 140.25% . 59.75% 0 D. 7.4296