a. If Kirwan Company, with a break-even point at $426,000 of sales, has actual sales of $710,000, what is the margin of safety expressed (1) in doliars and ( 2 ) as a percentage of sales? 1. 5 2. x% b. If the margin of safety for Kirwan Company was 40%, fixed costs were $1,615,200, and variable costs were 60% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.) x