If Fama Company, with a The level of business operations at which revenues and expired costs are equal. break-even point at $263,200 of sales, has actual sales of $470,000, 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. If the margin of safety for Watkins Company was 25%, Costs that tend to remain the same in amount, regardless of variations in the level of activity. fixed costs were $1,080,000, and Costs that vary in total dollar amount as the level of activity changes. variable costs were 75% of sales, what was the amount of actual sales (dollars)?