Stanley's Candies is considering building a new plant in Europe. It predicts sales at the new plant to be 44,000 units at $4/unit. Below is a listing of estimated expenses: Category Materials Labor Overhead Marketing/Admin Total Annual Expenses $10,000 $25,000 $60,000 $30,000 % of Annual Expense that are Fixed 20% 20% 30% 70% A European firm was contracted to sell the product and will receive a commission of 15% of the sales price. No U.S. home office expenses will be allocated to the new facility. (Round intermediary dollar calculations to the nearest whole dollar and round percentages to one - tenth percent.) The margin of safety percentage for Stanley's Candies is A. 34.8%. B. 26.1%. C. 165.2%. D. 40.1%