2 A B C 1 Chapter 5: Applying Excel 2 3 Data 4 Unit sales 20,000 units 5 Selling price per unit $60 per unit 6 Variable expenses per unit $45 per unit 7 Fixed expenses $240,000 8 9 Enter a formula into each of the cells marked with a ? below 10 Review Problem: CVP Relationships 11 12 Compute the CM ratio and variable expense ratio 13 Selling price per unit 2 per unit 14 Variable expenses per unit 2 per unit 15 Contribution margin per unit ? per unit 16 17 CM ratio 18 Variable expense ratio ? 19 20 Compute the break-even 21 Break-even in unit sales ? units 22 Break-even in dollar sales 23 24 Compute the margin of safety 25 Margin of safety in dollars ? 26 Margin of safety percentage ? 27 28 Compute the degree of operating leverage 29 Sales 30 Variable expenses ? 31 Contribution margin ? 32 Fixed expenses ? 33 Net operating income ? 34 35 Degree of operating leverage ? 36 ao