bution margin 180000 costs Determine Income from operations sungsam Enterprises's operating leverage. Chapter 4 Cost Behavior and cost-volume-Profit Analysis 163 Example EE 4-6 p 153 PE 4-6B operating leverage Westminster Co. reports the following data: OBJ, s Variable costs 425.000 Contribution margin Income from operations $300,000 Determine Westminster Co.'s operating leverage. EE 4.7 p 154 PE 4.7A Margin of safety vizla Inc. has sales of s1,200,000, and the break-even point OBJ. Determine the company's margin in sales dollars is s960.000. of safety as a percent of current sales. PE 4.7B EE 4-7 Margin of safety Junck Company OBJ, S has sales of s550,000, and the break-even point in sales dollars is s385,000. Determine the company's margin of safety as a percent of current sales. rcises Ex 4-1 Classify costs OBJ, 1 Following is a list of various costs incurred in producing toy robotic helicopters, with respect to the production and sale of these toy helicopters, classify each cost as either variable, fixed