a. If Kirwan Company, with a break-even point at $378,000 of sales, has actual sales of $630,000, what is the margin of safety expressed (1) in dollars and (2) as percentage of sales? 1. 3 2. b. If the matgin of safety for Kirwan Company was 35%, fored costs were $1,528,800, and variable costs were 65% of sales, what was the amount of actual sales (dollars)? (Minc: Determine the break-even in soles dollars first.)