Margin of safety a. If Kirwan Company, with a break-even point at $269,500 of sales, has actual sales of $490,000, what is the margin of safety expressed (1) in dollars and (2) as a percentage of sales? 1. $ 2. % b. If the margin of safety for Kirwan Company was 45%, fixed costs were $2,168,100, and variable costs were 55% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.)