a. If kirwan Company, with a break-even point at $336,600 of sales, has actual sales of $510,000, what is the margin of safoty expressed (1) in dollars and (2) as a percentage of sales? 2. b. If the margin of safety for Kirwan Company was 20%, foxed costs were s1,363,200, and variable coits were 009 of sales, what was the amount of actusi sales (dollars)? (hinc: Determine the break-even in sales dollars first.) x