If Canace Company, with a break$-$even point at $$273,600$ of sales, has actual sales of $$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.$$ $86,400(correct)$

$2.24\%(correct)$

b$.$ If the margin of safety for Canace Company was $45\%,$ fixed costs were $$2,081,475,$ and variable costs were $55\%$ of sales, what was the amount of actual sales $($dollars$)?$

$($Hint: Determine the break$-$even in sales dollars first.$)$

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