Zaccaria Corporation has provided the following contribution format income statement. All questions concern situations that are within the relevant range.

Sales (5,000 units)	$ 300,000
Variable expenses	240,000
Contribution margin	60,000
Fixed expenses	58,800
Net operating income	$ 1,200

Required: a. What is the contribution margin ratio? b. If sales increase to 5,040 units, what would be the estimated increase in net operating income? c. If the selling price increases by $4 per unit and the sales volume decreases by 400 units, what would be the estimated net operating income? d. What is the break-even point in unit sales? e. What is the margin of safety in dollars? f. What is the degree of operating leverage?