Data Unit sales Selling price per unit Variable expenses per unit Fixed expenses 20,000 units $60 per unit $45 per unit $270,000 Enter a formula into each of the cells marked with a ? below Review Problem: CVP Relationships 1 2 Compute the CM ratio and variable expense ratio 3 Selling price per unit $60 per unit 4 Variable expenses per unit 45 per unit 5 Contribution margin per unit 5 7 CM ratio ? 3 Variable expense ratio ? per unit ? units ? Compute the break-even 7 Break-even in unit sales Break-even in dollar sales 3 3 4 Compute the margin of safety 5 Margin of safety in dollars 5 Margin of safety percentage 7 ? ? Compute the degree of operating leverage Sales Variable expenses Contribution margin Fixed expenses Net operating income ? ? ? ? ? Degree of operating leverage