Sales Variable costs Contribution margin Fixed costs Operating income (TB) X Company Amount Percent S 152.000 100.00 91.200 60.00 60.800 40.00 34.250 S 26,550 Y Company Amount Percent $ 152.000 100.00 45,600 30.00 106.400 70.00 70.300 S 36,100 Y Company's margin of safety in Sales Dollars