If Kirwan Company, with a break-even point at $632,000 of sales, has actual sales of $790,000, what is the margin of safety expressed (1) in dollars and (2) as a percentage of sales % If the margin of safety for Kirwan Company was 45%, fixed costs were $1,415,700, and variable costs were 55% of sales, what was the amount of actual sales (dollars)? (Hint: etermine the break-even in sales dollars first.) x Feedback Check My Work a. (Sales minus sales at break-even) divided by sales equals margin of safety. safety