Chapter 5: Applying Excel Data Unit sales Selling price per unit Variable expenses per unit Fixed expenses 20,000 units $60 per unit $45 perunit Enter a formula into each of the cells marked with a ? below Review Problem: CVP Relationships Compute the CM ratio and variable expense ratio Selling price per unit Variable expenses per unit Contribution margin per unit ? per unit CM ratio Variable expense ratio ? per unit Compute the breakeven Break-even in unit sales Breakeven in dollar sales ? units Compute the margin of safety Margin of safety in dollars Margin of safety percentage ? Compute the degree of operating leverage Sales Variable expenses Contribution margin Fixed expenses Net operating income Degree of operating leverage