Austin Inc. supplies a gourmet condiment in bulk to urban restaurants. The following sales and cost data is provided for June 20YY.

Sales per unit	$120
Variable cost per unit	30% of the sales per unit
Fixed costs	$117,600

Determine the following based on the above data:

(Round the number of units up to the next highest full unit; for example, 250.26 units should be rounded up to 251 units. Round the dollar amount to the nearest whole dollar).

1. Contribution margin per unit: $ per unit.
2. Contribution margin ratio: %.
3. Breakeven sales in units: units.
4. Breakeven sales in dollars (use the formula based on CMR): $ .
5. The required sales units to earn an operating profit of $50,000 in June: units.
6. The required sales in dollars to earn an operating profit of $50,000 in June (use the formula based on CMR): $ .
7. Margin of safety in dollars if 2,000 units are sold in June: $ .
8. Operating income if 2,000 units are sold in June: $ .
9. Operating leverage if 2,000 units are sold in June (round answer to two decimal points): .