Vernon Company makes a product that sells for $32 per unit. The company pays $13 per unit for the variable costs of the product and incurs annual fixed costs of $171,000. Vernon expects to sell 22,200 units of product. Required Determine Vernon's margin of safety expressed as a percentage. (Round your answer to 2 decimal places. (ie, 0.2345 should be entered as 23.4.) % Margin of safety