John is the head of the internal accounting department at Target Corporation, a large retailing firm based in Minneapolis, Minnesota. As part of the cost accounting function, is in charge of performing target profit analysis, as well as cost structure analysis for Target. The average sale price of an item at Target is $25, with a companywide contribution margin ratio of 30%. Fixed costs were $18,000 for the year. What would Target's margin of safety percentage be if it had sales of 3,600 units? 25% 50% 33% 17%