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

Sales for month of February:

$3,800$

$$10\mathrm{.}00$

Unit variable manufacturing cost:

$$43\mathrm{.}00$

Unit selling price:

$$83,000$

Fixed manufacturing overhead cost $($per month for controllers$)$:

$$2\mathrm{.}90$

Unit variable selling and administrative costs:

$$13,950$

Fixed selling and administrative expenses $($per month for controllers$)$:

$$13,950$

Using this information for the controllers, determine the contribution margin ratio, the degree of operating leverage, the break$-$even point in sales 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$.5\mathrm{.}25.)$

Break$-$even Point in Dollars

$