A furniture manufacturer specializes in wood tables. The tables sell for $220 per unit and incur $110 per unit in variable costs. The company has $15,400 in fixed costs per month. Expected sales are 190 tables per month. 17. Calculate the margin of safety in units. 18. Determine the degree of operating leverage. Use expected sales. 19. The company begins manufacturing wood chairs to match the tables. Chairs sell for $32 each and have variable costs of $10. The new production process increases fixed costs to $17,200 per month. The expected sales mix is one table for every four chairs. Calculate the breakeven point in units for each product. 17. Calculate the margin of safety in units Begin by selecting the formula labels and entering the amounts to compute the number of table the company must sell to break even. (Abbreviation used: CM = contribution margin. Complete all input fields. For items with a zero value, enter "0") Fixed costs Target profit CM per unit Required sales in units ( $ 15,400 0 ) = $ 110 140 Select the formula labels and then enter the amounts to compute the margin of safety in units Breakeven sales Margin of safety in units Expected sales 190 140 50 18. Determine the degree of operating leverage. Use expected sales. Begin by selecting the formula labels and then entering the amounts to compute the degree of operating leverage. (Round the degree of operating leverage to four decimal places, X.XXXX.) Contribution margin Operating income Degree of operating leverage 3.8 20,900 $ 5,500 19. The company begins manufacturing wood chairs to match the tables. Chairs sell for $32 each and have variable costs of $10. The new production process increases fixed costs to $17,200 per month. The expected sales mix is one table for every four chairs. Calculate the breakeven point in units for each product. First, complete the table below to calculate the weighted average contribution margin. (Round the weighted average contribution margin per unit to the nearest cent.) Tables Chairs Total 7 Contribution margin Weighted average contribution margin per unit