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: % of Annual Total Annual Expense that are Category Expenses Fixed Materials $70,000 30% Labor $30,000 20% Overhead $80,000 30% Marketing/Admin $50,000 40% A Canadian firm was contracted to sell the product and will receive a commission of 20% 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.) 140.25% 14.85% 1.67% 59.75%