The following CVP income statements are available for Old Company and New Company. Old Company New Company Sales revenue $399,800 $399,800 Variable costs 180,000 79,970 Contribution margin 219,800 319,830 Fixed costs 171,200 271,230 Net income $48,600 $48,600 Compute the break-even point in dollars and the margin of safety ratio for each company. (Round computations for contribution margin ratio to 2 decimal places, e.g. 0.25. Round break-even point in dollars to 0 decimal places, e.g. 215,100 and margin of safety ratio to 2 decimal places, e.g. 0.25.) Old Company New Company Break-even point in dollars $ $ Margin of safety ratio Compute the degree of operating leverage for each company. (Round answers to 1 decimal place, e.g. 2.5.) Old Company New Company Assuming that sales revenue increases by 20%, complete the CVP income statement for each company. (If there is a loss, use either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).) Old Company New Company Sales $ $ Variable costs Contribution margin Fixed costs Net income $ $ Assuming that sales revenue decreases by 20%, complete the CVP income statement for each company. (If there is a loss, use either a negative sign preceding the number, e.g. -45 or parenthesis, e.g. (45).) Old Company New Company Sales $ $ Variable costs Contribution margin Fixed costs Net income (loss) $ $