Obj. 5 BE 6-6 Operating leverage Haywood Co. reports the following data: Sales Variable costs Contribution margin Fixed costs Operating income Determine Haywood Co.'s operating leverage. $ 6,160,000 (4,620,000) $ 1,540,000 (440,000) $ 1,100,000 BE 6-7 Margin of safety Jorgensen Company has sales of $380,000,000, and the break-even point in sales dollars is $323,000,000. Determine Jorgensen Company's margin of safety as a percent of current sales. Obj. 5 320 Cengage Learning. All Rights Reserved. May not be copied, scanned, or duplicated, in whole or in part WCN 02-200-310