2.19/5 E Question 2 of 3 Sandhill Seats manufactures swivel seats for customized vans. It currently manufactures 10,600 seats per year, which it sells for $400 per seat. It incurs variable costs of $ 192 per seat and fixed costs of $1,322,880. It is considering automating the upholstery process, which is now largely manual. It estimates that if it does so, its fixed costs will be $2,607.600, and its variable costs will decline to $72 per seat. Answer the following questions. (a) (b) Your answer is partially correct. Compute the contribution margin ratio, break-even point in sales dollars, margin of safety ratio, and degree of operating leverage based on current activity. (Round margin of safety ratio to 2 decimal places, e.g. 2.55% or 2.55 and other answers to O decimal places, e.g. 2,520.) Contribution margin ratio 52 Break-even point in dollars 2544000 Margin of safety ratio 40 % Degree of operating leverage 25