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

Selling price . . . . . . . . . . . . $ 80 per unit Variable expenses . . . . . . . $ 40 per unit fixed Expenses . . . . . . . . . $ 8,500 per month Unit Sales . . . . . . . . . . . . . 3,000 units per month

Required 1. Compute the companys margin of safety. 2. Compute the companys margin of safety as a percentage os its sales.