If Kirwan Company, with a break-even point at 5448,900 of sales, has actual sales of $670,000, what is the margin of safety expressed (1) in dollars and (2) as a ercentage of sales? xx% If the margin of safety for Kirwan Compary was 40%, fixed costs were $1,809,600, and variable costs were 60\% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.) Feedback roweck work a. (Sales minus sales at break-even) divided by sales equals margin of salety. b. Sales minus variable costs equass contributon margin. Fued costs dvided by unit contrbution margn equals break-even point (Ssles minus sales at breakereni dvided by suke equal. margin of salety