Given the following information complete a CVP analysis for JPL, Inc.:

Unit sales - 11,200 units

Selling price per unit - $75 per unit

Variable expenses per unit - $45 per unit

Fixed expenses - $210,000

Use the data to answer the following.

1. Compute the CM ratio and variable ratio.

Selling price per unit

Variable expenses per unit

Contribution margin per unit

CM ratio

Variable expenses ratio

2. Compute the break-even point

Break-even in unit sales

Break-even in dollar sales

3. Compute the margin of safety

Margin of safety in dollars

Margin of safety percentage

4. Compute the degree of operating leverage

Sales

Variable expenses

Contribution margin

Fixed expenses

Net operating income