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In the current year, Becker Sofa Company expected to sell 1 2 , 9 0 0 leather sofas. Fixed costs for the year were expected

In the current year, Becker Sofa Company expected to sell 12,900 leather sofas. Fixed costs for the year were expected to be $8,404,500; unit sales price was budgeted at $5,050; and unit variable costs were expected to be $2,650.
Becker Sofa Company's margin of safety ratio (MOS %) is (rounded to two decimal places):

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