2. Change all of the numbers in the data area of your worksheet so that it looks like this: A 1 2 Chapter 5: Applying Excel 3 Data B C 4 Unit sales 60,000 units 5 Selling price per unit $ 10 per unit 6 Variable expenses per unit $ 7 per unit Fixed expenses $ 171,000 (a) What is the break-even in dollar sales? (b) What is the margin of safety percentage? c) What is the degree of operating leverage? (Round your answer to 2 decimal places.) 3. Using the degree of operating leverage and without changing anything in your worksheet, calculate the percentage change in net operating income if unit sales increase by 20%.