Operating Leverage

Cartersville Company reports the following data:

Sales	$592,700
Variable costs	385,300
Fixed costs	156,800

Determine Cartersville Company's operating leverage. Round your answer to one decimal place.

Margin of Safety

The Ira Company has sales of $800,000, and the break-even point in sales dollars is $568,000.

Determine the company's margin of safety as a percent of current sales. Enter your answer rounded to one decimal place. %