Next year, Iowa Stadium Seat (ISS) Company expects to sell 25,000 seats. ISS is budgeting the following operating results for next year. Sales Variable expenses Contribution margin Fixed expenses Net operating income $ 750,000 $ 450,000 $ 300,000 $ 192,000 $ 108,000 What is ISS's percent margin of safety for next year? O A. 36.0% O B. 25.6% O C. 14.4% O D. 40.0%