The sales and cost data for two companies in the transportation industry are as follows:

	X Company		Y Company
	Amount	Percent	Amount	Percent
Sales	$ 124,000	100.00	$ 124,000	100.00
Variable costs	74,400	60.00	37,200	30.00
Contribution margin	49,600	40.00	86,800	70.00
Fixed costs	36,100		72,150
Operating income (B)	$ 13,500		$ 14,650

X Company's margin of safety ratio (MOS%) (rounded) is:

Multiple Choice

• 9.91%.

• 16.51%.

• 25.84%.

• 49.72%.

• 27.22%.