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.$)$

Margin of safety

a$.$ If Kinwan Company, with a brezk$-$even point at $$448,900$ of sales, has actual sales of $$670,000,$ what is the margin of safecy expressed $(1)$ in dollars and $(2)$ as a percentage of sdles?

$

$4$ Y$.$

b$.$ It the margin of safety for Kirwan Company was $20\%,$ hxed costs were $$904,000,$ and warlable costs were $80\%$ of sales, what was the amburt of actual sales $($dollars$)?($Hise: Determine the break$-$equen in sales dolara first.$)$