Cantor Products sells a product for $76. Variable costs per unit are $34, and monthly fixed costs are $163,800. a. What is the break-even point in units?

b. What unit sales would be required to earn a target profit of $373,800?

c. Assume they achieve the level of sales required in part b, what is the degree of operating leverage? (Round your answer to 3 decimal places.)

d. If sales decrease by 30% from that level, by what percentage will profits decrease? (Do not round intermediate calculation. Round your answer to 2 decimal places.)