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

Sales for month of February		4,000
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.