Croftsman Company recorded the following information for its main product: $200 50 Selling price per unit Costs per unit (at the normal capacity of 21,200 units): Direct material Direct labour Variable overhead Fixed overhead Sales Commission 30 25 53 7.5 % of sales Required: 1. Compute the contribution margin ratio and break-even sales. % Contribution margin ratio Breakeven 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.) Dollars Units Margin of safety