Rooney Company makes a product that sells for $32 per unit. The company pays $21 per unit for the variable costs of the product and incurs annual fixed costs of $105,600. Rooney expects to sell 22,700 units of product. Required Determine Rooney's margin of safety expressed as a percentage. (Round your percentage answers to 2 decimal places (i.e., 0.2345 should be entered as 23.45).) Margin of safety %