Croftsman Company recorded the following information for its main product:

Selling price per unit$200Costs per unit (at the normal capacity of 23,600 units):Direct material50Direct labour30Variable overhead25Fixed overhead59Sales Commission7.5% of sales

Required:

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.)