a. If Canace Company, with a break-even point at $5$2,500 of sales, has actual sales of $850,000, what is the margin of safety expressed (1) in dollars and (2) as a percentage of sales? Round the percentage to the nearest whole number. 1. 5 2. b. If the margin of safety for Canace Company was 20%, foced costs were $1,296,000, and variable costs were 80% of sales, what was the amount of actua sales (doliars)? (Hint: Determine the break-even in sales dollars first.)