Talk Time Cellular sells smart phones for $150. The unit variable cost per phone is $65 plus a selling commission of 10%. Fixed manufacturing costs total $5,600 per month, while fixed selling and administrative costs total $2,100. Talk Time expects sales of $18,700 during next year. What is the margin of safety ratio estimated for next year? (Round intermediate calculations to 4 decimal places) 11.76% $2,200 13.33% $1,800 $10,500