a. If Kirwan Company, with a break-even point at $441,000 of 'sales, has actual sales of $630,000, what is the margin of safety expressed ( 1 ) in doliars and (2) at a percentage of sales? 1. 1 2. b. If the margin of safety for Kirwan Company was 45%, foxed costs were $2,155,725, and variable costs were 55% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.)