Gibson Company makes a product that sells for $33 per unit. The company pays $19 per unit for the variable costs of the product and incurs annual fixed costs of $134,400. Gibson expects to sell 22,900 units of product. Required Determine Gibson's margin of safety expressed as a percentage. (Round your answer to 2 decimal places. (i.e., .2345 should be entered as 23.45)) Margin of safety