$500,000 Sales (40,000 units) Cost of Goods Sold: Direct materials and direct labor $150,000 Variable Manufacturing Overhead 35,000 Fixed Manufacturing Overhead 39,000 Cost of Goods Sold Gross Margin Selling, General & Administrative Expense: Variable 20,000 Fixed 49,500 Total Selling, General & Administrative Net Income 224,000 276,000 69,500 $206,500 a. $150,000 b. 1.4285714 c. $300,000 d. 1.1647854 e. 28,800 f. 1.2571834 8:. 16,800 h. 1.43 i...41% 1. 12,000 k. 59% 1. 5,000 m. $260,000 n... 70% 0. $386,000 P. $295,000 4. $28,080 1.82% $. 1.4924 t. 35,000 (HINT: First, prepare a Contribution Margin Income Statement with the numbers presented above.) What is the contribution margin ratio for this company? What is the breakeven point in Sales Dollars? (Round to the nearest whole unit if necessary) What is the current "margin of safety" for this company (units, dollars, or percentage)? What is the current Degree of Operating Leverage for this company? How many units must be sold to earn an operating profit of $123,900? (Round to the nearest whole unit if necessary)