QS 05-16 Operating leverage analysis LO A2 Singh Co. reports a contribution margin of $735,000 and fixed costs of $490,000. (1) Compute the company's degree of operating leverage. (2) If sales increase by 20%, what amount of income will Singh Co. expect? Degree of operating leverage Percent change in income Amount of income reported % QS 05-14 Sales mix and break-even LO P4 US-Mobile manufactures and sells two products, tablet computers and smartphones, in the ratio of 5:3. Fixed costs are $111,360, and the contribution margin per composite unit is $128. What number of each type of product is sold at the break-even point? Determine the break-even point in composite units. Choose Numerator: 1 Choose Denominator: = Break Even Units Break even units Determine the number of units of each product that will be sold at the break-even point. Quantity Number of composite units to break even. Unit sales at break-even point Tablet computers Smartphones Total units QS 05-6 Contribution margin per unit and break-even units LO P2 SBD Phone Company sells its waterproof phone case for $90 per unit. Fixed costs total $178,200, and variable costs are $36 per unit. (1) Determine the contribution margin per unit. per unit per unit Contribution margin per unit (2) Determine the break-even point in units. Choose Numerator: 1 Choose Denominator: = Break Even Units Break even units QS 05-5 Contribution margin ratio LO A1 Compute the contribution margin ratio using the following data: sales, $4,600; total variable cost, $2,944. Contribution Margin Contribution margin Contribution Margin Ratio Choose Numerator: 1 Choose Denominator: Contribution Margin Ratio 7 Contribution margin ratio