A manufacturer of tiling grout has supplied the following data:

Kilograms produced and sold................... 300,000

Sales revenue............................................. 1,960,000

Variable manufacturing expense.......................960,000

Fixed manufacturing expense..........................266,000

Variable selling and admin expense................360,000

Fixed selling and admin expense.....................232,000

Net operating income.......................................132,000

Required: Calculate the:

1. The company's break-even in unit sales
2. The company's contribution margin ratio
3. The company's degree of operating leverage