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

B. Degree of Operating Leverage (Round to 2 decimal places, e.g. 5.25.) c. Break even point in dollars

D. Margin of safety ratio (Round to 1 decimal place.)