, eBook Margin of Safety Show Me How a. If Canace Company, with a break-even point at $226,800 of sales, has actual sales of $360,000, what is the margin of safety expressed (1) in dollars and (2) as a percentage of sales? Round the 1. 2. % b. If the margin of safety for Canace Company was 45%, fixed costs were $1,507,275, and vanable costs were 55% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.)