Chapter 6: Applying Excel Data Unit sales 20,000 units Selling price per unit $60 per unit Variable expenses per unit $45 per unit Fixed expenses 270,000 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 $60 per unit Variable expenses per unit $45 per unit Contribution margin per unit $15 per unit CM ratio Variable expense ratio ? Compute the break-even Break-even in unit sales ? units Break-even in dollar sales ? 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