The following CVP income statements are available for Crane Company and Cullumber Company: Calculate the break-even point in dollars and the margin of safety ratio for each company. (Round break-even point to the nearest whole dollar, eg. 5,275 and margin of safety ratio to 2 decimal places, e.g. 15.25\%.) Calculate the degree of operating leverage for each company. (Round answers to 2 decimal places, eg. 15.25., Assuming that sales revenue increases by 20%, prepare a variable cost income statement for each company. Assuming that sales revenue decreases by 20%, prepare a variable cost income statement for each company. (Enter loss using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).)