Information relating to the current operations of Alberto Corporation follows: Sales Variable costs Contribution margin Fixed costs Profit before taxes $120,000 (36.000) $ 84,000 (70.000) $14.000 a) The corporation break-even point was 1,000 units. Compute Alberto's sales price per unit. Working: b) Compute Alberto's degree of operating leverage Working: ($84,000/$14,000) 6 (DOL) c) Compute Alberto's margin of safety Working: (($120,000-$1,000)/($120,000))x100 = 99.2%