Gibson Company makes a product that sells for $31 per unit. The company pays $10 per unit for the variable costs of the product and incurs annual fixed costs of $170,100. Gibson expects to sell 21,800 units of product. Required Determine Gibson's 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).) Margin of safety %