Operating Leverage Cartersville Co. reports the following data: Sales $405,200 Variable costs (247,200) Contribution margin $158,000 Fixed costs (119,500) Operating income $38,500 Determine Cartersville Co.'s operating leverage. Round your answer to one decimal place. Margin of Safety The Ira Company has sales of $820,000, and the break-even point in sales dollars is $631,400. Determine the Ira company's margin of safety as a percent of current sales. %