Cantor Products sells a product for $83. Variable costs per unit are $31, and monthly fixed costs are $213,200. a. What is the break-even point in units?

break-even point

b. What unit sales would be required to earn a target profit of $374,400?

total required sales

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