Assume the following:

* Unit Selling price, USP = 80;

* Unit Variable cost, UVC = 60;

* Fixed cost in total, FC = 5000;

* Units sold = 365

(Its recommended to prepare a preliminary Income statement, using Marginal approach.)

Round your numerical answers to 2 significant decimal places, if not even.

Round monetary answers to the nearest whole euro.

1. How much is the Operating Leverage Factor?

2. How much would net income change if sales decrease by 1,200?

3. How many units would have to be sold to generate a net income of 1,740?