Perez Company makes a product that sells for $31 per unit. The company pays $15 per unit for the variable costs of the product and incurs annual fixed costs of $160,000. Perez expects to sell 22,800 units of product. Required Determine Perez's margin of safety expressed as a percentage. Note: Round your answer to 2 decimal places. (1.e., 0.2345 should be entered as 23.45)