Margin of Safety

a$.$ If Del Rosario Company, with a break$-$even point at $$482,400$ of sales, has actual sales of $$670,000,$ 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.

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$\%$

b$.$ If the margin of safety for Del Rosario Company was $35\%,$ fixed costs were $$1,494,675,$ and variable costs were $65\%$ of sales, what was the amount of actual sales $($dollars$)?$

$($Hint: Determine the break$-$even in sales dollars first.$)$