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

Sales for month of February 4,100

Variable manufacturing cost per unit $9.00

Sales price per unit $40.00

Fixed manufacturing overhead cost (per month for controllers) $82,000

Variable selling and administrative expenses per unit $3.00

Fixed selling and administrative expenses (per month for controllers) $12,150

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%.) %