rooney company makes a product that sells for $34 per unit .

Rooney Company makes a product that sells for $34 per unit. The company pays $17 per unit for the variable costs of the product and incurs annual fixed costs of $153,000. Rooney expects to sell 21,800 units of product. Required Determine Rooney's margin of safety expressed as a percentage. (Round your answer to 2 decimal places.file., 0.2345 should be entered as 23.45) Margin of safety