Gibson Company makes a product that sells for $30 per unit. The company pays $22 per unit for the variable costs of the product and incurs annual fixed costs of $64,000. Gibson expects to sell 22,700 units of product.

Determine Gibsons 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).)