Margin of Safety a$.$ If Del Rosario Company, with a break$-$even point at $$663,600$ of sales, has actual sales of $$840,000,$ 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. $1.$ $fill in the blank $12.$ fill in the blank $2\%$ b$.$ If the margin of safety for Del Rosario Company was $40\%,$ fixed costs were $$1,980,000,$ and variable costs were $60\%$ of sales, what was the amount of actual sales $($dollars$)?($Hint: Determine the break$-$even in sales dollars first.$)$ $fill in the blank $3$