The section of Waterways that produces controllers for the company provided the following information.

Sales for month of February4,000

Variable manufacturing cost per unit$9.75

Sales price per unit$42.50

Fixed manufacturing overhead cost (per month for controllers)$81,000

Variable selling and administrative expenses per unit$3.00

Fixed selling and administrative expenses (per month for controllers)$13,122

Using this information for the controllers, determine the contribution margin ratio, the degree of operating leverage, the break-even point in dollars, and the margin of safety ratio for Waterways Corporation on this product.

Contribution Margin Ratio(Round to 0 decimal places, e.g. 25%.)

Degree of Operating Leverage(Round to 2 decimal places, e.g. 5.25.)

Break-even Point in Dollars$

Margin of Safety Ratio(Round to 1 decimal place, e.g. 5.2%.)