Margin of Safety a. I Del Rosario Company, with a break-even point at $262.000 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. 2. b. or the margin of safety for Del Rosario Company was 200, wed costs were $1,200,000, and variable costs were 80% of se, what was the amount of actual solen (dollars) (Hint: Determine the break-even in sales dollars first.)