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	$	70,000
Variable expenses		38,500
Contribution margin		31,500
Fixed expenses		23,310
Net operating income	$	8,190

What is the break-even point in dollar sales?

. How many units must be sold to achieve a target profit of $18,900?

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

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