Margin of safety

a$.$ If Kirwan Company, with a break$-$even point at $$547,800$ of sales, has actual sales of $$830,000,$ what is the margin of safety expressed $(1)$ in dollars and $(2)$ as a percentage of sales?

$5$

$\%$

b$.$ If the margin of safety for Kirwan Company was $30\%,$ fixed costs were $$1,310,400,$ and variable costs were $70\%$ of sales, what was the amount of actual sales $($dollars$)?($Hint: Determine the break$-$even in sales dollars first.$)$