Sales Variable costs Contribution margin Fixed costs Operating income () A Company Amount Percent S 148,000 100.00 88,800 60.00 59.200 40.00 34 150 $ 25050 B Company Amount Percent $ 148,000 100.00 44,400 30.00 103,600 70.00 70,200 $ 33.400 B Company's margin of safety (MOS) in sales dolls (rounded) is