35. The Harding Company manufactures skates. The companys income statement for 20X1 is as follows:

HARDING COMPANY
Income Statement
For the Year Ended December 31, 20X1
Sales (10,300 skates @ $56 each)	$	576,800
Variable costs (10,300 skates at $23)		236,900
Fixed costs		180,000
Earnings before interest and taxes (EBIT)	$	159,900
Interest expense		61,500
Earnings before taxes (EBT)	$	98,400
Income tax expense (40%)		39,360
Earnings after taxes (EAT)	$	59,040

a. Compute the degree of operating leverage. (Round your answer to 2 decimal places.)

b. Compute the degree of financial leverage. (Round your answer to 2 decimal places.)

c. Compute the degree of combined leverage. (Round your answer to 2 decimal places.)

d. Compute the break-even point in units (number of skates). (Round your answer to the nearest whole number.)