Margin of Safety a. Ir Del Rosario Company, with a break-even point at $288,000 of sales, has actual sales of $360,000, what is the margin of safety expressed (1) in dollars and (2) as a percentage of sales? Round the percentage to the nearest whole number 1. $ 2. % b. If the margin of safety for Del Rosario Company was 25%, fixed costs were $1,353,750, and variable costs were 75% of sales, what was the amount of actual sales (dollars? (Hint: Determine the break-even in sales dollars first.)