Given is the following cost situation.

	Total	Per unit
Sales in units	2,500	50
Sales in monetary units	125,000	50
Variable costs	87,500	35
Fixed costs	30,000
Target profit	10,000

2.1 Determine the contribution margin ratio, break-even point in unit sales, safety margin, target profit in unit sales, and degree of operating leverage. (5 x 2 points)

2.2 Interpret your results. (10 points)