Vernon Company makes a product that sells for $31 per unit. The company pays $13 per unit for the variable costs of the product and incurs annual fixed costs of $154,800. Vernon expects to sell 22,700 units of product. Required Determine Vernon's margin of safety expressed as a percentage. Note: Round your answer to 2 decimal places. (i.e., 0.2345 should be entered as 23.45 )