Gibson Company makes a product that sells for $32 per unit. The company pays $20 per unit for the variable costs of the product and Incurs annual fixed costs of $102,000. Gibson expects to sell 22,400 units of product. Required Determine Gibson's margin of safety expressed as a percentage. (Round your answer to 2 decimal places. (.e., 0.2345 should be entered as 23.45)) Margin of safety % book