PMZ Corporation manufactured and sold 1200 pcs of Product A for the year 2020. The variable and fixed costs for year 2020 is indicated in the table. PMZ pays its Income Tax based on the following scheme: Corporations pay a fixed 5,000 for the first PHP50,000 income and 12% in excess thereof. The NIAT of PMZ for year 2020 is PHP 65,416. Total Cost Direct materials used P 25,200 Direct labor - paid per unit of work done 46,500 Supervisory salaries 11,100 Indirect materials and supplies (used in manufacturing) 8,000 Plant utilities (other than power to run plant equipment) 9,600 Power to run plant equipment 7,100 Depreciation on plant and equipment (SL basis 4,800 only) Property taxes on building 6,500 Assuming that the performance of PMZ corporation is the same for 2021, calculate the Margin of Safety in Percentage. Express up to 2 decimal places. No need to indicate the percentage sign in your answer. Example, if you got a ratio of 0.56782, you should type "56.87". Reminder to round-up your answer in BEP