A company provided this information for use in variable costing statement.

	May, Current Year	May, Previous Year
Total Sales (@ $10/unit)	$90,000	$81,700
Materials	(20,000)	(15,500)
Labor & Supplies	(16,000)	(14,000)
Variable Sales Expense	(15,000)	(12,000)
Fixed Warehouse Exp	(2,000)	(1,500)
Fixed Admin Cost	(6,000)	(5,800)
Fixed Selling Cost	(7,000)	(6,000)
Research & Development	(9,000)	(8,500)

Calculate the contribution margin percentage for each year

Calculate the break even units for each year

Calculate the degree of operating leverage for each year