please explain

the budget par Fred expense per month 10.530 Un sales per month Required: 1. What is the company margin of safety in units? 2 What is the margin of safety in dollars? What is the company's margin of safety as a percentage of its sales 10 pts 70. Engberg Company installs lawn sod in home vards. The company's most recent monty contribution format income statement follows: Sales Variable expenses Contribution margin Fixed expenses Net operating income Amount $134.000 53,600 80,400 19,000 $ 61,400 Percent of Sales 100% 40% 60% Required: 1. What is the company's degree of operating leverage? 2. Using the degree of operating leverage, estimate the impact on net operating income of a 18% increase in sales. The increase in net income. The new net income: 10 pts