3. Harman Company manufactures skates. The following is their income statement data: Units Total Variable Sold Costs ($) Fixed Costs ($) Total Cost ($) Total Revenue ($) Operating Income or Loss ($) 20,000 40,000 20,000 60,000 80,000 30,000 60,000 20,000 80,000 120,000 a).A business that generates sales with a high gross margin and low variable costs has high operating leverage. Use the financial approach to find the unit variable cost and unit selling price (4Marks) (b)Use the percentage change divide by percentage change in units sold to find the DoLapproach (3 Marks) % change in operating income DOL = % change in units sold (c) Use a different tool now to confirm your answer to part (a) by recomputing DOL (3Marks) DOL= [Q(P-VC)] [Q(P-VC)-FC] (PLEASE WRITE THE ANSWERS WITH CORRECT NUMBERS GIVEN ABOVE EXAMPLE 2A, 2B, 3A, 3B, 3C.If number is not given you will not get marks)