23. Galons Coffee Company sold 5,000 units in October at a sales price of $45 per unit. The variable cost is $30 per unit. The monthly fixed costs are $8,000. What is the operating income eamed in October? A) $175,000 B) $315,000 C) $67,000 D) $140,000 24. The degree of operating leverage can be measured by A) dividing the contribution margin by operating income B) dividing the fixed costs by the sales price per unit O multiplying the contribution margin by sales revenue D) dividing the fixed costs by contribution margin