eBook Margin of Safety Show Me How a. If Del Rosano 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 percentage to the nearest whole number. 1. 2. 133,200 37 %) b. If the margin of safety for Del Rosario Company was 40%, fixed costs were $1,612,000, and variable costs were 60% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.) 2,688,000 X Toback