$17$ Contribution margin per unit$1819$ CM ratio$20$ Variable expense ratio$21222.$ Compute the break$-$even sales$\mathrm{.}23$ Break$-$even in unit sales$24$ Break$-$even in dollar sales$25263.$ Compute the margin of safety$\mathrm{.}27$ Margin of safety in dollars$28$ Margin of safety percentage$29304.$ Compute the degree of operating leverage$\mathrm{.}31$ Sales$32$ Variable expenses$33$ Contribution margin$34$ Fixed expenses$35$ Net operating income$3637$ Degree of operating leverage$3839$$$30$ per unit$40\%60\%|7,000$ units$$525,000$$$315,000$