me-Profit and controllers as c. Assuming the sales mix remains the same, what is the break- even point in units for these products? Part 3 The section of Waterways that produces controllers for the company provided the following information: 0 units at $26.50 000 units at $11.20 units at $42.50 4,000 $29.75 $42.50 Sales (in units) for month of February Variable manufacturing cost per unit Sales price per unit Fixed manufacturing overhead cost (per month for controllers) Variable selling and administrative expenses per unit Fixed selling and administrative expenses (per month for controllers) $18,000 $3.41 $760,000 $13,122 $1.30 0.50 3.41 $1,600,000 Instructions a. Using this information for the controllers, determine the contri- bution margin ratio, the degree of operating leverage, the break- even point in dollars, and the margin of safety ratio for Water- ways Corporation on this product. b. What does this information suggest if Waterways' cost structure is the same for the company as a whole? or each product. roducts, determine gin for these three