Information concerning a product produced by Ender Company appears here:

Sales price per unit $164

Variable Cost per $ 88

Total annual fixed manufacturing and operating costs $516,800

Contribution margin per unit?

Number of units that Ender must sell to break even?

Sales level in units that Ender must reach to earn a profit of $129,200?

Determine the margin of safety in units, sales dollars, and as a percentage? (Round Percentage answer to 1 decimal place (i.e., 0.234 should be entered as 23.4).)