Data Unit sales Selling price per unit Variable expenses per unit Fixed expenses 20,000 units $60 per unit $45 per unit $270,000 Review Problem:CVP Relationships Cormpute the CM ratio and variable expense ratio Selling price per unit Variable expenses per unit Contribution margin per unit ?per unit ? per unit ? 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 Fixed exnenses. ? ? Compute the degree of operating leverage Sales Variable expenses Contribution margin Fixed expenses Net operating income ? ? ? ? Degree of operating leverage