BISA 10 Arial J H F Chapter 5: Applying Excel Data 60,000 units Unit sales $70 per unit $49 per unit Selling price per Variable expense Fixed expenses $945,000 Enter a formula into each of the cells marked witha? below Review Problem: CVP Relationships Compute the CM ratio and variable expense ratio Selling price per Variable expense Contribution mar ? per unit ? per unit ?per unit CM ratio Variable expense ? Compute the break-even Break-even in un ? units Break-even in do Compute the margin of safety Margin of safety ? Margin of safety Compute the degree of operating leverage S Compute the margin of safety Margin of safety Margin of safety ? ? Compute the degree of operating leverage Sales ? Variable expense Contribution mar Fixed expenses Net operating ind Degree of operat ? Required information If your formulas are correct, you should get the correct answers to the following questions. (a) What is the break-even in dollar sales? Break-even in dollar sales (b) What is the margin of safety percentage? Margin of safety percentage % (c) What is the degree of operating leverage? (Round your answer to 2 decimal places.) Degree of operating leverage 3. Using the degree of operating leverage and without changing anything in your worksheet, calculate the percentage change in net operating income if unit sales increase by 20 % . Percentage increase in net operating income