Help Rooney Company makes a product that sells for $31 per unit. The company pays $20 per unit for the variable costs of the product and Incurs annual fixed costs of $96,800. Rooney expects to sell 21200 units of product. Required Determine Rooney's margin of safety expressed as a percentage. (Round your answer to 2 decimal places ... 2345 should be entered as 23.45).) Margin of safety