Assume the following information:

	Amount	Per Unit
Sales	$ 300,000	$ 40
Variable expenses	112,500	15
Contribution margin	187,500	$ 25
Fixed expenses	168,000
Net operating income	$ 19,500

The dollar sales to break-even is:

Assume the following (1) Total sales = $175,000 (2) the contribution margin ratio = 40%, and (3) total fixed expenses = $45,000. Given these three assumptions, the margin of safety is:

If sales equal $326,000, variable expenses equal $200,000, and the degree of operating leverage is 15, then the net operating income is: