The following CVP income statements are available for Sheridan Company and Sunland Company: Sheridan Company Sunland Company $425,000 $425,000 255,000 85,000 170,000 340,000 120,000 290,000 $50,000 $50,000 Sales revenue Variable costs Contribution margin Fixed costs Operating income 4 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%) Calculate the degree of operating leverage for each company. (Round answers to 2 decimal places, eg. 15.25.)