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

	X Company						Y Company
	Amount				Percent		Amount				Percent
Sales	$	134,000			100.00		$	134,000			100.00
Variable costs		80,400			60.00			40,200			30.00
Contribution margin		53,600			40.00			93,800			70.00
Fixed costs		36,350						72,400
Operating income (B)	$	17,250					$	21,400

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

Multiple Choice

• 54.68%.

• 14.87%.

• 32.18%.

• 21.47%.

• 30.80%.