a. If Del Rosario Company, with a break-even point at $298,800 of sales, has actual sales of $360,000, 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 Del Rosario Company was 30%, fixed coste were 51,503,600, and variable costs were 70%6 of sales, what wa. the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.)