(3) Compute the margin of safety ratio and the degree of operating leverage. (8%)

(4) What is the relationship between profit ratio, contribution margin ratio and margin of safety ratio? (4%)

4. Taipei Company produces a special toy. The various unit costs are as follows: | Direct material | $160 | | --- | --- | | Direct labor | $220 | | Variable manufacturing overhead | $100 | | Fixed manufacturing overhead | $160 | Variable marketing expense: 16% of the unit price Suppose Taipei uses a 25% markup on the full unit cost. Compute the unit price of the toy. (10%)

5. Agnetha division is an investment center of Abba Company. Agnetha collected the following information about its performance: | Profits | $200,000 | | --- | --- | | Investment turnover | 5 | | Residual income | $100,000 | Abba's required rate of return is 10%. Required: (1) Compute the return on investment of Agnetha division. (10%)

(2) Compute the return on sales of Agnetha division. (10%)

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