If the margin of safety is 40% of 1 point sales, in which sales equal RM400,000, the break-even point in sales (RM) is: RM160,000 RM240,000 RM250,000 RM120,000 2 points The degree of operating leverage for a firm equals the ratio of to fixed costs; variable costs variable costs; fixed costs fixed costs; net income contribution margin; net income