chapter 5: applying excel data unit sales 20,000 selling price per unit $60 variable expenses per unit $45 fixed expenses $240,000 enter a formula into each of the cells marked with a ? below review problem: cvp relationships compute the cm ratio and variable expense ratio selling price per unit ? variable expenses per unit ? contribution margin per unit ? cm ratio ? variable expense ratio ? compute the break-even break-even in unit sales ? break-even in dollar sales ? compute the margin of safety margin of safety in dollars ? margin of safety percentage ? compute the degree of operating leverage sales ? variable expenses ? contribution margin ? fixed expenses ? net operating income ? degree of operating leverage ?