Margin of Safety

a$.$ If Del Rosario Company, with a break$-$even point at $$1,160,000$ of sales, has actual sales of $$1,450,000,$ 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.

$$

$\%$

b$.$ If the margin of safety for Del Rosario Company was $20\%,$ fixed costs were $$2,500,000,$ and variable costs were $80\%$ of sales, what was the amount of actual tales $($dollars$)?$

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

$ $q,x$