The following is Arkadia 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 at a sales price of $60 per unit.. How many units would the company have to sell to attain an after-tax net income of $50,000, assuming an income tax rate of 20%?

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

What is the company's degree of operating leverage?