Benson Company makes a product that sells for $33 per unit. The company pays $13 per unit for the variable costs of the product and incurs annual fixed costs of $176,000. Benson expects to sell 22,500 units of product.

Required

Determine Benson'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))