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Operating Leverage Decatur Co. reports the following data: Determine Decatur Co.'s operating leverage. Round your answer to one decimal place. High-Low Method The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Woodsman Company sells a product for $170 per unit. The variable cost is $95 per unit, and fixed costs are $525,000. Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target profit of $105,000. a. Break-even point in sales units units b. Break-even point in sales units required for the company to achieve a target profit of $105,000 units Contribution Margin Willie Company sells 38,000 units at $50 per unit. Variable costs are $40.50 per unit, and fixed costs are $191,300. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) operating income. a. Contribution margin ratio (Enter as a whole number.) b. Unit contribution margin (Round to the nearest cent.) % c. Operating income per unit c. Operating income Sheridan Inc. sells a product for $116 per unit. The variable cost is $78 per unit, while fixed costs are $248,368. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $121 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $121 per unit units Margin of Safety The Whitehead Company has sales of $260,000, and the break-even point in sales dollars is $218,400. Determine the Whitehead company's margin of safety as a percent of current sales. % Sales Mox and Break-Even Analysis Jordan Company has fixed costs of $217,600. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products follow: The sales mix for products Yankee and Zoro is 40% and 60%, respectively. Determine the break-even point in units of Yankee and Zoro. a. Product Model Yankee units: b. Product Model Zoro units