Orlando Pharmacy, Inc., reported sales of $1,400,200 and cost of goods sold of $800,440 for 2017. The company's total variable selling expense was $72,800; its total fixed selling expense was $42,000; its total variable administrative expense was $79,500; and its total fixed administrative expense was $81,300. The cost of goods sold in this company is a variable cost. The margin of safety as a percentage of sales is closest to: