Oslo Company prepared the following contribution format income statement based on a sales volume of 1,000 units (the relevant range of production is 500 units to 1,500 units):

Sales	$	75,000
Variable expenses		45,000
Contribution margin		30,000
Fixed expenses		22,800
Net operating income	$	7,200

9.What is the break-even point in dollar sales?

10. How many units must be sold to achieve a target profit of $18,000?

11. What is the margin of safety in dollars? What is the margin of safety percentage?

12. What is the degree of operating leverage? (Round your answer to 2 decimal places.)