EWL Corporation sells its product for $130 per unit. Its total cost function is TC = $15,000 + $80Q. EWL's production capacity is 500 units per month. It normally operates at 80% of capacity. Match the lettered items on the right with the appropriate item on the left. Each numbered item has only one correct answer. Each lettered item may be used once, more than once, or not at all. 1. Actual unit activity minus Breakeven point in units A. Margin of safety 2. Breakeven point in sales dollars B. Degree of operating leverage 3. Breakeven point in units C. 100 4. Contribution margin / Profit D. 300 5. Margin of safety in revenue dollars under normal E. 400 operations 6. Margin of safety in units when operating at full capacity F. $15,000 G. $39,000 H. 200 1. None of the above