Sales Mix and Break-Even Analysis Megan Company has fixed costs of $1,032,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products follow: Product Model Selling Price Variable Cost per Unit Contribution Margin per Unit Yankee $900 $580 $320 Zoro 680 560 120 The sales mix for products Yankee and Zoro is 60% and 40%, respectively. Determine the break-even point in units of Yankee and Zoro. a. Product Model Yankee units b. Product Model Zoro units Operating Leverage Tucker Co. reports the following data: Sales $499,900 Variable costs (284,900) Contribution margin $215,000 Fixed costs (153,600) Operating income $61,400 Determine Tucker Co.'s operating leverage. Round your answer to one decimal place. Margin of Safety The Spector Company has sales of $550,000, and the break-even point in sales dollars is $390,500. Determine the Spector company's margin of safety as a percent of current sales. % Break-Even Sales Currently, the unit selling price of a product is $220, the unit variable cost is $180, and the total fixed costs are $288,000. A proposal is being evaluated to increase the unit selling price to $240. a. Compute the current break-even sales (units). units b. Compute the anticipated break-even sales (units), assuming that the unit selling price is increased and all costs remain constant. units