Margin of Safety Margin of safety fStel Company,with0 f sales cn as of, what s the margin of saiey xpessed (0 in dolars and C) as a pencentage of sale EX 4-23 b. If the margin of safety for Kramer Company was 20% fixed costs were $900,000 and variable costs were 70% of sales, what was the amount of actual sales (dollars)? (Hint: Determine the break even in sales dollars first.)