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	$	26,000
Variable expenses		14,000
Contribution margin		12,000
Fixed expenses		7,800
Net operating income	$	4,200
10. How many units must be sold to achieve a target profit of $8,100? (Do not round intermediate calculations.) 11. a- What is the margin of safety in dollars? (Do not round intermediate calculations.) 11.b- What is the margin of safety percentage? (Round your final answers to the nearest whole percentage (i.e, .12 should be entered as 12).) 12. What is the degree of operating leverage? (Round your answer to 2 decimal places.)