Margin of Safety a. If Del Rosario Company, with a break-even point at $389,400 of sales, has actual sales of $660,000, 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. If the margin of safety for Del Rosario Company was 40%, fixed costs were $2,090,400, and variable costs were 60% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.)