CosmicCoffee sells three small coffees for every large coffee. A small coffee sells for $$2\mathrm{.}00$ with a variable expense of $$1\mathrm{.}00.$A large coffee sells for $$4\mathrm{.}00$ with a variable expense of $$2\mathrm{.}00.$

Read the requirements.

Begin by identifying the formula to compute the total breakeven point in units. $($Abbreviations used: avg. $=$ Average; $CM=$ Contribution margin.$)$

$=\{\begin{array}{ccc}\text{:}[& \text{B}\text{r}\text{e}\text{a}\text{k}\text{e}\text{v}\text{e}\text{n}\text{s}\text{a}\text{l}\text{e}\text{s}& ]\\ & in\text{u}\text{n}\text{i}\text{t}\text{s}& \end{array}$

Now calculate the weighted$-$average contribution margin per unit. $($Round the weighted$-$average contribution margin per unit to the nearest cent.$)$

The margin of safety in

dollars is

Identify the formula to compute the operating leverage factor.

Operating leverage

factor

$($Round your answer to two decimal places.$)$

Cosmic Coffee's operating leverage

factor is

If Cosmic Coffee can increase sales revenue by $16\%,$ keeping the sales mix the

same, operating income

will be

Prepare a summary contribution margin income statement to prove your answer above. $($For amounts with a $$0$ balance, make sure to enter $"0"$ in the appropriate input field.$)$