Walton Company makes a product that sells for $32 per unit. The company pays $24 per unit for the variable costs of the product and incurs annual fixed costs of $72,000. Walton expects to sell 21,800 units of product. Required Determine Walton's margin of safety expressed as a percentage. (Round your percentage answers to 2 decimal places (i.e.. 0.2345 should be entered as 23.45).) Margin of safety %