Solomon Corporation sells products for $41 each that have variable costs of $16 per unit. Solomon's annual fixed cost is $580,000. Required Use the per-unit contribution margin approach to determine the break-even point in units and dollars. Zachary Company makes a product that sells for $30 per unit. The company pays $19 per unit for the variable costs of the product and incurs annual fixed costs of $105,600. Zachary expects to sell 22,700 units of product. Required Determine Zachary'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).)