The sales and cost data for two companies in the transportation industry are as follows: Sales Variable costs Contribution margin Fixed costs Operating income (TB) X Company Amount Percent $ 146,000 100.00 87,600 60.00 58,400 40.00 34,100 $ 24,300 Y Company Amount Percent $ 146,000 100.00 43,800 30.00 102,200 70.00 70,150 $ 32,050 X Company's margin of safety ratio (MOS%) (rounded) is