Calculate the following:
1. Contribution margin per unit
2. Variable cost ratio
3. Contribution margin ratio
4. Break even operating income, in dollars and in square feet of concrete poured
5. Sales in dollars and square feet to make $400,000 operating income

6. Degree of operating leverage at the current level of sales ($1,668,152). To 3 decimal places.
7. Percent increase in operating income if sales increases by 12.76%. To 3 decimal places.

Sales 1,668,152 V
Cost of Goods Sold (includes only concrete) 771,138
Gross Profit 897,014
Expenses
Office Expense
Insurance (equipment & operations) 45,999 F
Insurance (Office) 2,379
Bank Fees 230 F
Office Supplies, Etc. 4,823
Accounting 2,500
Total Office Expense 55,931
Payroll Expenses
Salary Advances to employees 4,575 V
Child support 18,844 V
Payroll Taxes 3,586 V
Wages (concrete workers) 162,693
Wages (Admin assistant) 33,722
Sales Commissions 25,374
Total Payroll Expenses 248,794
Truck & Equip. Expense
Depreciation Expense (equipment) 16,635
Shop Rent 23,836
Conveyor & services 155,879 Mixed
Parts 2,213 V
Vehicle Registration 4,656 F
Truck & Equip Maintenance 5,276 V
Fuel 21,425 V
Lumber Truck 295 V
Cat Truck 749 V
Towing 395 V
Bobcat Truck 17,362 V
Truck & Equip. Expense - Other 5,253 V
Total Truck & Equip. Expense 253,974
Total Expense 558,699
Operating Income 338,315