Iron Decor manufactures decorative iron railings. In preparing for next year's operations, management has developed the following estimates: Compute the following items: Unit contribution margin. Contribution margin ratio. Break-even in units. Break-even in dollar sales. What would be the sales in units that will assure the company to gain its $325,000 profit? What would be the sales in dollars that will assure the company to gain its $165, 500 profit? Margin of safety in dollars and percentage. What is the degree of operating leverage if the company? If the sales volume increases by 20% with no change in total fixed expenses, what will be the change in net operating income