Croftsman Company recorded the following information for its main product: $200 Selling price per unit Costs per unit (at the normal capacity of 26,400 units): Direct material Direct labour Variable overhead Fixed overhead Sales Commission 50 30 25 43 7.5 % of sales Required: 1. Compute the contribution margin ratio and break-even sales. Contribution margin ratio Breakeven sales 40 % $ 2,838,000 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 $ 2,442,000 Units 12,210 Margin of safety Degree of operating leverage