3. At the accounting break-even point, Swiss Mountain Gear sells 22,940 ski masks at a price of $19 each. At this level of production, the depreciation is $67,000 and the variable cost per unit is $6. What is the amount of the fixed costs at this production level? $231,220 $259,400 $161,330 $187,660 $145,600

4. In problem 3, what is the degree of operating leverage (DOL) (ignoring taxes)? And what is the meaning of the number