4. Lobster Trap Company is considering automating its manufacturing facility. Company information before and after the proposed automation follows:

	Before Automation	After Automation
Sales Revenue	$189,000	$189,000
Less: Variable cost	$103,000	$43,000
Contribution Margin	$86,000	$146,000
Less: fixed cost	$16,000	$62,000
Net operating income	$70,000	$84,000

Calculate Lobster Traps break-even sales dollars before and after automation. (Round your contribution margin ratio to 4 decimal places and final answers to 2 decimal places.)

Compute Lobster Traps degree of operating leverage before and after automation. (Round your answers to 4 decimal places.)