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Baird Company makes and sells products with variable costs of $24 each. Baird incurs annual fixed costs of $327,600. The current sales price is $89.

Note: The requirements of this question are interdependent. For example, the $260,000 desired profit introduced in Requirement c also applies to subsequent requirements. Likewise, the $80 sales price introduced in Requirement d applies to the subsequent requirements.

g. Assume that Baird concludes that it can sell 10,400 units of product for $80 each. Recall that variable costs are $30 each and fixed costs are $284,000. Compute the margin of safety in units and dollars and as a percentage. (Do not round intermediate calculations. Round your answers to the nearest whole number. Round your percentage answer to nearest whole percentage For example, 0.1234 should be entered as 12%)

Margin of safety units:

Margin of safety dollars:

Margin of safety %: