Q4. (12 Marks) The following monthly budgeted data are available for the Data Management Company: Product C $500,000 300,000 Contribution margin $200,000 Product J $300,000 210,000 $90,000 Product R $900,000 720.000 $180,000 Sales Variable expenses Budgeted operating income for the month is $220,000. Required: a) Calculate the break-even sales for the month. (8 Marks) b) Calculate the margin of safety. (2 Marks) c) Calculate the degree of operating leverage. (2 Marks)