A furniture manufacturer specializes in wood tables. The tables sell for $100 per unit and incur $40 per unit in variable costs. The company has $6,000 in fixed costs per month. Expected sales are 200 tables per month. 17. 18. 19. Calculate the margin of safety in units. Determine the degree of operating leverage. Use expected sales. The company begins manufacturing wood chairs to match the tables. Chairs sell for $50 each and have variable costs of $30. The new production process increases fixed costs to $7,000 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 answer boxes. For items with a zero value, enter "O".) Required sales in units Select the formula labels and then enter the amounts to compute the margin of safety in units. - = Margin of safety in units 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.) Degree of operating leverage = = 19. The company begins manufacturing wood chairs to match the tables. Chairs sell for $50 each and have variable costs of $30. The new production process increases fixed costs to $7,000 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 Contribution margin Weighted average contribution margin per unit Next, calculate the breakeven point in units for the "package" of productsone table and 4 chairs. Start by selecting the formula and then enter the amounts to compute the breakeven point in units. (Abbreviation used: CM = contribution margin. Complete all answer boxes. For items with a zero value, enter "0". Round the breakeven pointthe required sales in unitsup to the nearest whole unit. For example, 245.25 would be rounded to 246.) D + = Required sales in units + Finally, calculate the breakeven point in units for each product. (Round the breakeven pointthe required sales in unitsup to the nearest whole unit. For example, 245.25 would be rounded to 246.) = Breakeven sales of units Table xx x Chairs Choose from any list or enter any number in the input fields and then continue to the next