A B C D 1 Data Unit sales Selling price per unit Variable expenses per unit Fixed expenses 20,000 units $60 per unit $45 per unit $240,000 Enter a formula into each of the cells marked with a ? below Review Problem: CVP Relationships 2 Compute the CM ratio and variable expense ratio 3 Selling price per unit 4 Variable expenses per unit 6 Contribution margin per unit 7 CM ratio 9 Variable expense ratio Compute the break-even 1 Break-even in unit sales 2 Break-even in dollar sales 3. 4 Compute the margin of safety 5 Margin of safety in dollars 6 Margin of safety percentage 7 8 Compute the degree of operating leverage Sales Variable expenses 1 Contribution margin ? per unit ? per unit ?per unit ? ? 22 ? units ? ? ? 22 ? ? 2 CM ratio B Variable expense ratio 9 O Compute the break-even Break-even in unit sales Break-even in dollar sales Compute the margin of safety Margin of safety in dollars 5 Margin of safety percentage 3 Compute the degree of operating leverage Sales Variable expenses Contribution margin Fixed expenses Net operating income 5 Degree of operating leverage 5. ? ? ? units 22222