The section of Waterways that produces controllers for the company provided the following information. Sales in units for month of February 3.900 Variable manufacturing cost per unit $9.00 Sales price per unit $43.00 Fixed manufacturing overhead cost (per month for controllers) $81.000 Variable selling and administrative expenses per unit $3.90 Fixed selling and administrative expenses (per month for controllers) $13,780 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%.)