Croftsman Company recorded the following information for its main product:

Selling price per unit	$	200
Costs per unit (at the normal capacity of 22,400 units):
Direct material		50
Direct labour		30
Variable overhead		25
Fixed overhead		56
Sales Commission		7.5		% 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.)