Given the following information complete a CVP analysis for JPL, Inc.:

Unit Sales = 11,200 Units

Selling Price Per Unit = $75/unit

Variable expenses per unit = $45/unit

Fixed Expenses = $210,000

Use the data to answer the following:

Compute the CM ratio and variable expense ratio:

Selling Price per Unit	________per Unit
Variable Expenses per Unit	________per Unit
Contribution Margin per Unit	________per Unit
CM Ratio
Variable Expense Ratio

Compute the break-even point

Break-even in unit sales	____________Units
Break-evan in dollar sales

Compute the margin of safety

Margin of Safety in Dollars
Margin of Safety in Percentage

Compute the degree of operating leverage:

Sales
Variable Expenses
Contribution Margin
Fixed Expenses
Net Operating Income
Degree of Operating Leverage