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

Required:

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

What is the company's margin of safety as a percentage of its sales? $($Round your percentage answer to $2$ decimal places $($i$.$e$.$

$.1234$ should be entered as $12\mathrm{.}34).)$