The sales and cost data for two companies In the transportation Industry are as follows: X Company Y Company Amount Percent Amount Percent Sales $160, 000 100.00 $160, 000 100.00 Variable costs 96,000 60.00 48,000 30.00 Contribution margin 64,000 40.00 112, 000 70.00 Fixed costs 34, 450 70, 500 Operating income (B) $ 29,550 $ 41, 500 X Company's margin of safety ratio (MOS%) (rounded) Is:-28.86%. 35.46%. 44.79%- 68.67% 46.17%