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

Sales	$1,200,000
Less: variable expenses	300,000
Contribution margin	900,000
Less: fixed expenses	400,000
Operating income	$500,000

The company has no beginning or ending inventories and produced and sold30,000 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 operating income increase?

d)What dollar amount of saleswould the company have to sell to attain targetbefore-taxoperating income of $460,000?

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

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