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

Sales $1,200,000

Variable Expenses 800,000

Contribution Margin 400,000

Fixed Expenses 300,000

Net Operating income $100,000

The company has no beginning or ending inventories and produced and sold 20,000 units during the month.

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

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

C.If sales increased by 100 units, by how much should net operating income increase?

D.How many units would the company have to sell to attain a target profit of $125,000?

E.What is the company's margin of safety?

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