Margin of safety a. If Wirman Compani, whe a truale evens point at $363,400 of sales, Fat actuat sales of s460.000, what is the magin of safety espressed (a) in dollars and (2) as a percentage of exles? 1. f a. If Kirwan Company, with a break-even point at $363,400 of sales, has actuat sales of 5460,000 , what is the margin of safety expressed (t) in dollars and (2) as a pertermge of cales? 13