Gladstorm Enterprises sells a product for $54 per unit. The variable cost is $36 per unit, while fixed costs are $12,276. Determine the break-even point in sales units. Round answer to the nearest whole number. units Determine the break-even point in sales units if the selling price was increased to $67 per unit. Round answer to the nearest whole number. units The Tom Company reports the following data. Sales $266,475 Variable costs 138,975 Fixed costs 52,500 Determine Tom Company's operating leverage. Round your answer to one decimal place. The Dean Company has sales of $94,000, and the break-even point in sales dollars of $55,460. Determine the company's margin of safety percentage. Round answer to the nearest whole number. % Bluegill Company sells 9,500 units at $260 per unit. Fixed costs are $123,500 and income from operations is $617,500. Determine the following: Round the contribution margin ratio to two decimal places. a. Variable cost per unit b. Unit contribution margin $ per unit c. Contribution margin ratio %