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?

Note: Do not round intermediate calculations.

What is the company's margin of safety as a percentage of its sales?

Note: Round your percentage answer to $2$ decimal places $($i$.$e$.1234$ should be entered as $12\mathrm{.}34).$