lling Price per unit =$900 Variable Cost per unit =$450 Fixed costs =$180,000 Answer these estions: 1. What is the break-even in units? 2. What is the break-even in dollars? 3. How many units would the company have to sell to earn a profit of $1,000,000 ? 4. What is the margin of safety in dollars and in percent if the expected sales for the period is $700,000? in dollars in percent 5. Prepare a contribution margin income statement (pre-tax) on the back at $700,000 sales (see exhibit 18.20). 6. What is the degree of operating leverage at this sales level (#5)