Exercise I.: ABC has the following data available Fixed costs are $410000 Baskets are sold for $66 each Variable costs are $46 per basket 1. You have to determine both the quantity and sales break-even points. 2. You have to determine what would be the quantity and sales target if the company wants to make 1300000 $ of operating profit. 3. Determine also the degree of operating leverage at sales levels of 21,000 and 25,000 units.