Operating Leverage Cartersville Co. reports the following data: Sales $723,700 Variable costs (463,200) Contribution margin $260,500 Fixed costs (188,100) $72,400 Operating income Determine Cartersville Co.'s operating leverage. Round your answer to one decimal place. Margin of Safety The Ira Company has sales of $240,000, and the break-even point in sales dollars is $156,000. Determine the Ira company's margin of safety as a percent of current sales. % Break-even sales and sales to realize operating income For the current year ended March 31, Cosgrove Company expects fixed costs of $516,000, a unit variable cost of $60, and a unit selling price of $90. a. Compute the anticipated break-even sales (units). units b. Compute the sales (units) required to realize operating income of $120,000. units