Break-Even Units, Contribution Margin Ratio, Multiple-Product Breakeven, Margin of Safety, Degree of Operating Leverage Jellico Inc.'s projected operating income (based on sales of 450,000 units) for the coming year is as follows: Sales Total variable cost Contribution margin Total fixed cost Operating income Total $ 9,450,000 6,142,500 $3,307,500 1,929,375 $1,378,125