Cranberry Wood Products Inc. spends an average of $9.50 in labor and $12.40 in materials on every unit it sells. Sales commissions and shipping amount to another $3.10. All other costs are fixed and add up to $148,000 per month. The average unit sells for $32.00.

(A) Calculate the DOL when sales are 20%, 30% and 40% above breakeven. Do not round intermediate calculations. Round the answers to two decimal places.

DOL

20%

30%

40%

(B) Suppose automated equipment is added which increases fixed costs by $20,000 per month. How much will variable cost per unit have to decrease to keep the breakeven point the same? Round the answer to the nearest cent and don't include the "$".

$ per unit

(C) Calculate the new DOL when sales are 20%, 30% and 40% above breakeven. Do not round intermediate calculations. Round the answers to two decimal places.

DOL

20%

30%

40%