Margin of Safety 4. Canace Company, with a break-even point at $423,500 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 1.5 2. b. it the margin of safety for Canace Company was 35%, fixed costs were $1,378,650, and variable costs were 65% of sales, what was the amount of actual sales (dollars)? Hint: Determine the break-even in sales dollars first.)