Margin of safety

a$.$ If Kirwan Comoany, with a break$-$trven point of $$449,900$ of sales, has aetual suies of $$070,000,$ what is the margin of sarecy empressed $(1)$ in dal arn and $(2)$ as a percentape of sales?

$32.36$

b$.$ If the margin of safety for Kirwan Compsny was $20\%,$ lixed costs were $$904,000,$ and variabie costs were $80\%$ of sales, what was the amount of actual sales $($dollars$)?($Hint: Determ ne the break$-$even in sales dollars fics.$)$