Information concerning a product produced by Ender Company appears here:

Sales price per unit

$

160

Variable cost per unit

$

88

Total annual fixed manufacturing and operating costs

$

482,400

Sales level in units that Ender must reach to earn a profit of $129,600.

Sales In Units

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).)

Margin of Safety

Units -

Sales -

Percentage -