Gibson Company makes a product that sells for $33 per unit. The company pays $11 per unit for the variable costs of the product and incurs annual fixed costs of $187,000. Gibson expects to sell 22,400 units of product. Required Determine Gibson's margin of safety expressed as a percentage. Note: Round your answer to 2 decimal places. (i.e., 0.2345 should be entered as 23.45) Answer is complete but not entirely correct. Margin of safety 61.71%