Cantor Products sells a product for $76. Variable costs per unit are $44, and monthly fixed costs are $131,200. a. What is the break-even point in units? Break-Even Point units b. What unit sales would be required to earn a target profit of $268,800? Total Required Sales units a 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.)