Miranda Co. produces washing machines. The following is a performance and costsummary:

Per Unit Percent

Sales price $540100.00

Variable costs 34263.33

Unit contribution margin$19836.67

Assume that Miranda Co. is currently selling 660 units per month and monthly fixed costs are $80,600.

Miranda Co.'s degree of operating leverage (DOL) currently would be(round your answer to three decimal places):

Multiple Choice

• 3.393.
• 2.168.
• 2.881.
• 2.609.
• 2.763.

Roger Corp. planned to sell 22,600 products. Total fixed costs were expected to be $12,143,000. The selling price was $3,300 per unit, and the variable costs were $1,440 per unit.

What is Roger's margin of safety (MOS) in units (rounded up to nearest whole number)?

Multiple Choice

• 19,851.
• 15,941.
• 16,071.
• 21,161.
• 17,241.