The Following Monthly Budgeted Data Is Available for the Baxter

The following monthly budgeted data is available for the Baxter Company:
$\begin{array}{|l|r|r|r|}\hline & \text { Product C } & \text { Product J } & \text { Product R } \\\hline \text { Sales } & \$ 660,000 & \$ 380,000 & \$ 660,000 \\\hline \text { Variable expenses } & \underline{396,000} & 266,000 & 528,000 \\\hline \text { Contribution margin } & \$ 264,000 & \$ 114,000 & \$ 132,000 \\\hline\end{array}$
Budgeted operating income for the month is $260,000.
Required:
a)Calculate the break-even sales for the month.
b)Calculate the margin of safety.
c)Calculate the degree of operating leverage.