The following is Alsatia Corporation's contribution format income statement for last month:

Sales	$2,500,000
Less variable expenses	1,000,000
Contribution margin	1,500,000
Less fixed expenses	900,000
Net income	$600,000

The company has no beginning or ending inventories and produced and sold 10,000 units during the month.

Required:

a. What is the company's contribution margin ratio?

b. What is the company's break-even in units?

c. If sales increase by 100 units, by how much should net income increase?

d. How many units would the company have to sell to attain target profits of $300,000?

e. What is the company's margin of safety in dollars?

f. What is the company's degree of operating leverage?