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

Selling price$26per unitVariable expenses$17per unitFixed expenses$7,380per monthUnit sales970units per month

Selling price		$26	per unit
Variable expenses		$17	per unit
Fixed expenses		$7,380	per month
Unit sales		970	units per month

Compute the companys margin of safety.

Compute the companys margin of safety as a percentage of its sales