Single Product; Break-Even Point: Margin of Safety: Operating Leverage. Battle Company sells its product, Battlem, for $30 per unit. Variable costs are $18 per unit, and fixed costs are $120,000 per year. Next year, it projects sales of $500,000. Calculate the following:

a. Break-even point in units and dollars.

b. Margin of safety.

c. Percentage margin of safety.

d. Operating leverage.