a. If Kirwan Company, with a break-even point at $2,080,000 of sales, has actual sales of $3,200,000, what is the margin of safety expressed (1) in dollars and (2) as percentage of sales? 1.5 2. f b. If the margin of safety for Kirwan Company was 25%, fixed costs were $1,500,000, and variable costs were 60% of sales, what was the amount of actual sales (doliars)? (Hint: Determine the break-even in sales dollars first.) x Feestbeck Tcheck Mr work a. (Soles minus sales at breakeren) dinded by sales equals margin of calegy b. Sales minus variable costs equals conbribution margin. Freed costs divided by unit contribution magin equals break-oven point. (Sales minus saies at break-even) divided by sales equals magin of salety