The following monthly budgeted data is available for the Baxter Company: 
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.
Definitions:
Conscious Forms
A concept referring to entities or phenomena that possess awareness or consciousness, often explored in philosophy and cognitive science.
Reality Therapy
A form of counseling developed by William Glasser that emphasizes personal responsibility and focuses on the present.
Existential Guilt
A condition arising from feeling responsible for not fully utilizing one's freedom to choose or for not living authentically according to one's values and potential.
Inauthenticity
The state or quality of not being genuine or true to one's own personality, spirit, or character.
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