Croftsman Company recorded the following information for its main product:

1. Compute the contribution margin ratio and break-even sales.

2. What is the margin of safety in dollars and units, and the degree of operating leverage? (Round "Degree of operating leverage" to 2 decimal places and the rest to the nearest whole number.)

$200 Selling price per unit Costs per unit (at the normal capacity of 24,400 units): Direct material Direct labour Variable overhead Fixed overhead Sales Commission 50 30 25 48 7.5 % of sales Dollars Units Margin of safety Degree of operating leverage