A firms product sells for $12 per unit and the unit variable cost is $8. The operating fixed costs total $100,000 per year. The firm pays $20,000 interest and $3,000 preferred dividends each year. The tax rate = 40%.

1. What is the firms operating breakeven point (rounded to the whole unit)?

2. What is the DFL at 50,000 units per year (rounded to the first decimal place)?

3. What is the DOL at 50,000 units per year (rounded to the first decimal place)?

4. What is the DTL at 70,000 units per year (rounded to the first decimal place)?