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	$	45,000
Variable expenses		31,500
Contribution margin		13,500
Fixed expenses		8,640
Net operating income	$	4,860

8a. What is the break-even point in unit sales?

8b. What is the break-even point in dollar sales?

9. How many units must be sold to achieve a target profit of $8,100?

10a. What is the margin of safety in dollars? What is the margin of safety percentage?

10b. What is the degree of operating leverage? (Round your answer to 2 decimal places.)

Thank you!