a. If Kirwan Company, with a break-even point at $428,800 of sales, has actual sales of $640,000, 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 $1,260,000, and variable costs were 75% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.)