If Fama Company, with a break-even point at $631, 400 of sales, has actual sales of $770,000, 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. $ % b. If the margin of safety for Watkins Company was 45%, fixed costs were $1, 816, 650, and variable costs were 55% of sales, what was the amount of actual sales (dollars)? $