REQUIREMENT O : Using the budgeted income statement based on the vice president's proposal above , calculate the Show your work in the areas provided . ( Hint : You must calculate a new breakeven point to complete this section a . Margin of safety in units :" b . Margin of safety in dollars of sales :" C . Margin of safety percentage : Requirement ? : a. Calculate the degree of operating leverage using the vice - president's proposed income statement above . Answer should use two decimal places . Show your work in this area