Serfass Corporation's contribution format income statement for July appears below: Sales Variable expenses Contribution margin Fixed expenses Net operating income $369,000 147,600 221,400 55,350 $166,050 The degree of operating leverage is closest to: Newham Corporation produces and sells two products. In the most recent month, Product R10L had sales of $31,000 and variable expenses of $10,780. Product X96N had sales of $44,000 and variable expenses of $18,470. The fixed expenses of the entire company were $46,060. The break-even point for the entire company is closest to: A cement manufacturer has supplied the following data: Tons of cement produced and sold Sales revenue Variable manufacturing expense Fixed manufacturing expense Variable selling and administrative exp Fixed selling and administrative expens Net operating income What is the company's unit contribution margin? (Round your intermediate calculations to 2 decimal places.)