The following CVP income statements are available for Sunland Company and Carla Vista Company:

$($a$)$

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$.15\mathrm{.}25\%.)$

Calculate the degree of operating leverage for each company;

Sunland Company:

Carla Vista Company: