Business in Singapore manufacture apple cider bottles. The following data is provided regarding the companys operations:

Bottles of apple cider produced and sold 280,000 units

Sales revenue $2,072,000

Variable manufacturing expense $1,134,000

Fixed manufacturing expense $436,000

Variable selling and administrative expense $238,000

Fixed selling and administrative expense $164,000

Net operating income $100,000

a. Determine the companys break-even in unit sales. Show your calculations.

b. Determine the companys degree of operating leverage. Show your calculations.