Unit sales	20,000	units
Selling price per unit	$60	per unit
Variable expenses per unit	$45	per unit
Fixed expenses	$240,000
Enter a formula into each of the cells marked with a ? below
Review Problem: CVP Relationships
Compute the CM ratio and variable expense ratio
Selling price per unit	?	per unit
Variable expenses per unit	?	per unit
Contribution margin per unit	?	per unit
CM ratio	?
Variable expense ratio	?
Compute the break-even
Break-even in unit sales	?	units
Break-even in dollar sales	?
Compute the margin of safety
Margin of safety in dollars	?
Margin of safety percentage	?
Compute the degree of operating leverage
Sales	?
Variable expenses	?
Contribution margin	?
Fixed expenses	?
Net operating income	?
Degree of operating leverage	?

change fixed expense to 270,000 to check