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

Selling price		$29	per unit
Variable expenses		$13	per unit
Fixed expenses		$12,960	per month
Unit sales		960	units per month

1. Compute the companys margin of safety. (Do not round intermediate calculations.) Margin of Safety____________

2. Compute the companys margin of safety as a percentage of its sales. (Round your percentage answer to 2 decimal places (i.e .1234 should be entered as 12.34). Margin of Safety________________