Margin of Safety a. If Del Rosario Company, with a break-even point at $352,000 of sales, has actual sales of $550,000, 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 20%, fixed costs were $1,124,800, and variable costs were 80% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.)