A company B company. Amount Percent $ 132,000 100.00 39,600 30.00 Percent 100.00 60.00 40.00 Sales 92,400 70.00 Amount 132,000 79,200 Variable costs Contribution margin 52,800 Fixed costs 36,300 Operating inome $ 16,500 72,350 $ 20,050 Q. A company's margin of safty(Mos) in sales dollars (rounded) is