...fixed costs of 5,000. When actual sa? A company with a break-even point at 0,000 in sales revenue and had fixed costs of 5,000. When actual sales were ,000,000 variable costs were 0,000. Determine (a) the margin of safety expressed in dollars, (b) the margin of safety expressed as a percentage of sales, (c) the contribution margin ratio, and (d) the operating income.