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

Selling price $26 per unit Variable expenses $16 per unit Fixed expenses $8,600 per month Unit sales 1,010 units per month

Required: 1. Compute the companys 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).