$230 Selling price per unit Costs per unit (23,000 units produced and sold): Direct material Direct labour Variable overhead Fixed overhead Sales Commission 20 20 20 55 7.5% of sales Required: 1. Compute the contribution margin ratio and break-even sales. Contribution margin ratio Breakeven sales 2. What is the margin of safety in dollars and units, and the degree of operating leverage? (Round "Degree of operating leverage" to 2 decimal places and the rest to the nearest whole number.) Dollars Units Margin of safety