Rooney Company makes a product that sells for $$31$ per unit. The company pays $$22$ per unit for the variable costs of the product and incurs annual fixed costs of $$76,500.$ Rooney expects to sell $22,300$ units of product.

Required

Determine Rooney$$s margin of safety expressed as a percentage.

Note: Round your answer to $2$ decimal places. $($i$.$e$.,0\mathrm{.}2345$ should be entered as $23\mathrm{.}45)$