Kai sells a small magazine full of celebrity gossip to college students for $2.47 per copy. Hiring the printing press for one day, the only fixed cost, is $327 per issue. The variable cost of printing each issue is $1.30 per copy. The printer tells Kai the cost of hiring the press is to increase by $114 per day.

If changing to color increases variable costs by $0.40, what is the percentage decrease in contribution margin resulting from the switch to color?