Gibson Company makes a product that sells for $$31$ per unit. Thecompany pays $$15$ per unit for the variable costs of the product andincurs annual fixed costs of $$155,200.$ Gibson expects to sell$22,200$ units of product.$$RequiredDetermine Gibson$$s margin of safety expressed as apercentage.$($Round your answer to $2$ decimal places.$($i$.$e$.,0\mathrm{.}2345$ should be entered as $23\mathrm{.}45))$Margin of safety$$