Cantor Products sells a product for $90. Variable costs per unit are $33, and monthly fixed costs are $210,900. a. What is the break-even point in units?

b. What unit sales would be required to earn a target profit of $513,000?

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.)