Exercise $4-39$ Break$-$Even Units, Contribution Margin Ratio, Multiple$-$Product Breakeven, Margin of Safety, Degree of Operating Leverage

Jellico Inc.$\text{'}$s projected operating income $($based on sales of $450,000$ units$)$ for the coming year is as follows:

$\backslash$table$[[$Sales$,$Total$],[$Total variable cost,$$11,700,000$