A compnay manufactures pianos.

Sale	3000 units
Price	500 per unit
Variable costs	290 per unit
Fixed cost	205000

A) Calculate the contribution margin ratio

B) How many pianos need the company to sell to not loose?

C) How much can the sale decrease in price, without the company loses (margin of safety)

D) Calculate the operating leverage margin according to the current sale

E) If sales increase by 20% for next year, how much will the income increase?