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 $$18,700$ in fixed costs Expecled sales are $370$ 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 $$67$ each and have variable costs of $$35.$ The new production process increa: to $$20,700$ per month. The expected sales mix b one table for every four chairs. Calculate the breakeven point in units for each product.