27. Molander Corporation is a distributor of a sun umbrella used at resort hotels. Data concerning the next month’s budget appear below:

Selling price per unit $ 24
Variable expense per unit $ 14
Fixed expense per month $ 8,900
Unit sales per month 1,040

Required:
1. What is the company’s margin of safety in dollars? (Do not round intermediate calculations.)
2. What is the company’s margin of safety as a percentage of its sales? (Round your percentage answer to 2 decimal places (i.e. .1234 should be entered as 12.34).)