The following CVP income statements are available for Oldham Company and Newton Company: Oldham Company Newton Company Sales revenue $395,000 $395,000 Variable costs 197,500 79,000 Contribution margin 197,500 316,000 Fixed costs 147,500 266,000 Operating income $50,000 $50,000 Calculate the break-even point in dollars and the margin of safety ratio for each company. (Round break-even point to the nearest whole dollar, e.g. 5,275 and margin of safety ratio to 2 decimal places, e.g. 15.25%.) Oldham Company Newton Company Break-even point $ 295,000 $ 332,500 Margin of safety ratio 33.90 % 18.80 % Calculate the degree of operating leverage for each company. (Round answers to 2 decimal places, e.g. 15.25.) Oldham Company 0.25 Newton Company 0.16