Cantor Products sells a product for $82. Variable costs per unit are $42, and monthly fixed costs are $168,000. 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 $324,000? Total Required Sales units 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.) Degree of Operating Leverage 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.) Change in Profit %