Problem: Module 5 Textbook Problem 10 Learning Objective: 5-8 Calculate and interpret the margin of safety measure Rooney Company makes a product that sells for $33 per unit. The company pays $17 per unit for the variable costs of the product and incurs annual fixed costs of $142,400. Rooney expects to sell 22,900 units of product. Required Determine Rooney'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).)