The section of Waterways that produces controllers for the company provided the following information. Sales for month of February: Unit variable manufacturing cost: 3,800 $10.00 Unit selling price: $43.00 Fixed manufacturing overhead cost (per month for controllers): $83,000 Unit variable selling and administrative costs: $2.90 Fixed selling and administrative expenses (per month for controllers): $13.950 Using this information for the controllers, determine the contribution margin ratio, the degree of operating leverage, the break-even point in sales dollars, and the margin of safety ratio for Waterways Corporation on this product. Contribution Margin Ratio (Round to O decimal places, e.g. 25%.) Degree of Operating Leverage (Round to 2 decimal places, e.g. 5.25.) Break-even Point in Dollars $ 72 %

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Manufacturing Costs

Manufacturing cost is the total cost of procuring or producing a product. In other words, the manufacturing cost is the cost that an individual or business owner undertakes for the manufacturing of goods.