Margin of safety a. If Kirwan Company, with a break-even point at $425,600 of sales, has actual sales of $760,000, 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 35%, fixed costs were $1,276,275, and variable costs were 65% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break-even in sales dollars first.)