$1-$c$.$ Compute the number of units sold in the most recent year. $($Do not round intermediate calculations.$)$

Number of shoes

$1-$d$.$ Compute the degree of operating leverage at the level of sales that you computed in Requirement $(1$c$).$

Degree of operating leverage

Due to an increase in labour rates, the company estimates that variable expenses will increase by $$3\mathrm{.}00$ per unit next year. If this

change takes place and the selling price per unit remains constant, what will be the new CM ratio and the new break$-$even point in

units? $($Do not round intermediate calculations.$)$