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Fanning Company makes a product that sells for $31 per unit. The company pays $23 per unit for the variable costs of the product and incurs annual fixed costs of $73,600. Fanning expects to sell 22,700 units of product. Required Determine Fanning's margin of safety expressed as a percentage. (Round your answer to 2 decimal places. (l.e. 0.2345 should be entered as 23.45) Margin of safety %