a$.$ If Del Rosario Company, with a break$-$even point at $$196,000$ of sales, has actual sales of $$350,000,$ 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.

$

$\%$

b$.$ If the margin of safety for Del Rosario Company was $40\%,$ fixed costs were $$1,550,400,$ and variable costs were $60\%$ of sales, what was the amount of actual sales $($dollars$)?$

$($Hint: Determine the break$-$even in sales dollars first.$)$