Problem: Module 5 Textbook Problem 10 Learning Objective: 5.8 Calculate and interpret the margin of safety measure Adams Company makes a product that sells for $32 per unit. The company pays $18 per unit for the variable costs of the product and incurs annual fixed costs of $140,000. Adams expects to sell 21,900 units of product. Required Determine Adams's margin of safety expressed as a percentage. (Round your percentage answers to 2 decimal places (1.e., 0.2345 should be entered as 23.45 ).)