before "variabilisation" of the cost

structure
price

100

variable costs

65

unit contribution margin

35

quantities

100000

Fixed costs

1750000

Contribution margin

3500000

EBIT

1750000

Breakeven point

50000

margin of safety
degree of operating
leverage

50000

Fixed costs/ total costs

2
21.21%

after "variabilisation" of the cost

structure
price

100

variable costs

80

unit contribution margin

20

quantities

100000

Fixed costs

1000000

Contribution margin

2000000

EBIT

1000000

breakeven point

50000

margin of safety
degree of operating
leverage

50000

Fixed costs/ variable costs

2
11.11%