a. If Kirwan Company, with a break-even point at $359,600 of sales, has actual sales of $580,000, what is the margin of safety expressed (1) in dollars and ( 2 ) as a percentage of sales? 1. \$ 2. b. If the margin of safety for Kirwan Company was 25%, fixed costs were $1,325,625, and variable costs were 75% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.)