Cantor Products sells a product for $86. Variable costs per unit are $37, and monthly fixed costs are $166,600. a. What is the break-even point in units? b. What unit sales would be required to earn a target profit of $421.400? c. Assume they achieve the level of sales required in part b. what is the degree of operating leverage? (Roune decimal places.) d. If sales decrease by 30% from that level, by what percentage will profits decrease? (Do not your answer to 2 decimal places.)