Malinin Company distributes a single product. The company's sales and expenses for the current month follow: Per Sales Variable expenses Fixed expenses Total $ 612,000 Unit $ 40 428,400 28 Contribution margin 183,600 $ 12 154,800 Net operating income $ 28,800 Required: Compute the company's margin of safety as a percentage of sales. Required Note: Round your percentage answer to 2 decimal places (i.e. 0.1234 Margin of safety Percentage % > Required