Margin of Sahme a. If Del Rosario Company, with a break-even pot at $319,800 of sales, has actual sales of $410,000, what is the margin of safety expressed (1) in dollars and (2) a percentage of sales? Round the percentage to the nearest whole number. 2. 2. b. If the margin of safety for Del Rosario Company was 35%, fed costs were $1,719,900, and variable costs were 65% of sales, what was the amount of actual sales (dollars) (Hint: Determine the break-even in sales dollars first.)