A1 X Chapter 5: Applying Excel B D 11 Chapter 5: Applying Excel 2 3 Data 20,000 units 4 Unit sales $60 per unit 5 Selling price per unit $45 per unit 6 Variable expenses per unit $240,000 7 Fixed expenses 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 ? per unit 14 Variable expenses per unit ? per unit 15 Contribution margin per unit ? per unit 16 17 CM ratio 2 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 2 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 2 36 37 38 39 40 41 42 43