Molander Corporation is a distributor of a sun umbrella used at resort hotels. Data concerning the next month$$s budget appear below:

Selling price per unit $ $23$

Variable expense per unit $ $12$

Fixed expense per month $ $8,910$

Unit sales per month $960$

Required:

What is the company$$s margin of safety?

Note: Do not round intermediate calculations.

What is the company$$s margin of safety as a percentage of its sales?

Note: Round your percentage answer to $2$ decimal places $($i$.$e$.\mathrm{.}1234$ should be entered as $12\mathrm{.}34).$