$(2)2-$ For $2023,$ the estimated $($budgeted$)$ cost and revenue information of Cam Company is provided below: Sales units $=120\mathrm{.}000$ units, Selling price per unit $=90$ dollars, Number of units produced $=100\mathrm{.}000$ units, $DM=$$$20$ per unit, $DL=$$$13$ per unit, Var MOH$=$$$5$ per unit, Fixed MOH$=$ $$1\mathrm{.}000\mathrm{.}000,$ Var Selling and Adm Exp $=$$$2$ per unit, Fixed S&A Exp $=$$$400\mathrm{.}000,$ A$.)$ Prepare CVP Income Statement. B$.)$ Calculate BEP in Units and BEP in dollars. C$.)$ What is the margin of safety ratio of Cam Company? D$.)$ Calculate the degree of operating leverage and explain what happens to $NI$ if sales increase $5\%$ and decrease $10\%.$

$14$:$25$