Raven Inc. sells a single product for $54. Variable costs include $27.80 for each unit plus a $10 selling expense per unit. Fixed costs are $267,600 per month. a. What is the contribution margin percentage? Contribution Margin % b. What is the break-even sales revenue? Break-Even Sales Revenue c. What sales revenue is needed to achieve a $304,500 per month profit? Total Sales Revenue Needed Cantor Products sells a product for $93. Variable costs per unit are $41, and monthly fixed costs are $213,200. a. What is the break-even point in units? Break-Even Point 1 units b. What unit sales would be required to earn a target profit of $374,400? Total Required Sales units c. Assume they achieve the level of sales required in part b, what is the degree of operating leverage? (Round your answer to 3 decimal places.) Degree of Operating Leverage d. If sales decrease by 30% from that level, by what percentage will profits decrease? (Do not round intermediate calculation. Round your answer to 2 decimal places.) Change in Profit %