I need help calculating the Percentage in part D. It will be helpful to have a detailed description of the calculations you have done to arrive at the answer I am seeking. I am just not sure what numbers to use to calculate the percentage in part d.

Information concerning a product produced by Ender Company appears here:

Sales price per unit	$	200
Variable cost per unit	$	80
Total annual fixed manufacturing and operating costs	$	600,000
Required
Determine the following:

a.	Contribution margin per unit.

Contribution margin

120

per unit

b.	Number of units that Ender must sell to break even.

Break-even in units

5,000

c.	Sales level in units that Ender must reach to earn a profit of $240,000.

Sales in units

7,000

d.	Determine the margin of safety in units, sales dollars, and as a percentage. (Round "Percentage" answer to 1 decimal place. (i.e., .234 should be entered as 23.4).)

	Units	Sales	Percentage
Margin of safety	2,000	400,000	need help calculating this number	%