The section of Waterways that produces controllers for the company provided the following information. Sales in units for month of February 3,900 Variable manufacturing cost per unit $10.00 Sales price per unit $45.00 Fixed manufacturing overhead cost (per month for controllers) $81,000 Variable selling and administrative expenses per unit $3.50 Fixed selling and administrative expenses (per month for controllers) $13,220 Using this information for the controllers, determine the contribution margin ratio, the degree of operating leverage, the break-even point in dollars, and the margin of safety ratio for Waterways Corporation on this product.