need help with last question d) pls put steps and make sure you round it to proper decimal places as stated in the question

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Sweet Acacia manufactures swivel seats for customized vans. It currently manufactures 24,200 seats per year, which it sells for $700 per seat. It incurs variable costs of $420 per seat and fixed costs of $5,348,200. It is considering automating the upholstery process, which is now largely manual. It estimates that if it does this, its fixed costs will be $6 million, and its variable costs will drop to $339 per seat. (a) V Your answer is correct. Prepare a variable-costing income statement based on current activity. Sweet Acacia Income Statement-Variable Costing Sales 16940000 Variable costs 10164000 Contribution margin 6776000 Fixed costs 5348200 i Net income 1427800(b) Your answer is correct. Calculate the contribution margin ratio, break-even point in dollars, margin of safety ratio, and degree of operating leverage based on current activity. (Round margin of safety ratio to 2 decimal places, e.g. 2.75, degree of operating leverage to 3 decimal places, e.g. 2.750 and all other answers to O decimal places, eg. 25% or $5,275.) Contribution margin ratio 40 9% Break-even point $ 13370500 Margin of safety ratio 21.07 9% Degree of operating leverage 4.746(c). Your answer is correct. Prepare a variable-costing income statement assuming that the company invests in the automated upholstery system. Sweet Acacia Income Statement-Variable Costing Sales 16940000 Variable costs 8203800 Contribution margin 8736200 Fixed costs 6000000 Net income $ 2736200(d) Your answer is partially correct. Calculate the contribution margin ratio, break-even point in dollars, margin of safety ratio, and degree of operating leverage assuming the company implements the new upholstery system. (Round degree of operating leverage to 3 decimal places, e.g. 2.750, round contribution margin and margin of safety ratio to 2 decimal places, e.g. 5.20% and break-even point to O decimal places, e.g. 5,275.) Contribution margin ratio 51.57 9% Break-even point $ 116347 Margin of safety ratio 99.31 % Degree of operating leverage 3.193