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$26Variable expense per unit$13Fixed expense per month$11,050Unit sales per month1,000

Required:

1. What is the company's margin of safety?(Do not round intermediate calculations.)

2. What is the company's margin of safety as a percentage of its sales?(Round your percentage answer to 2 decimal places (i.e. 0.1234 should be entered as 12.34).)