The following budget data apply to hemphrrey foods: Sales (100 000) $1,000,000 Costs Direct labour 200,000 Direct materials. $300,000 Fixed factory overheads 100,000 Variable factory overheads 150,000 Marketing & administration 160,000 Total cost 910,000 Budgeted pre-tax profit. $90,000 Direct labour workers are paid hourly wages and go home when there is no work. The marketing and administration cost include $50,000 that varies proportionately with production volume. Assume that sales and production volumes are equal -Calculate the number of units that must be sold to achieve a target after-tax income of $120,00, assuming the tax rate is 40 per cent Calculate the margin of safety in both revenues and units Calculate the degree of operating leverage