Zachary Company makes a product that sells for $34 per unit. The company pays $12 per unit for the variable costs of the product and incurs annual fixed costs of $206,800. Zachary expects to sell 21,600 units of product. Required Determine Zachary's margin of safety expressed as a percentage. (Round your answer to 2 decimal places. (i.e., 0.2345 should be entered as 23.45) )