Rooney Company makes a product that sells for $34 per unit. The company pays $15 per unit for the variable costs of the product and incurs annual fixed costs of $152,000. Rooney expects to sell 21,900 units of product. Required Determine Rooney's margin of safety expressed as a percentage. (Round your answer to 2 decimal places. (i.e., 0.2345 should be entered as 23.45)) Margin of safety Check my