Harmony sells a product for $50 per unit. Variable costs per unit are $18, and monthly fixed costs are $252,800. a. What is the break-even point in units? b. What unit sales would be required to earn a target profit of $198,400? c. Assume they achieve the level of sales required in part b, what is the degree of operating leverage? (Round your answer to 2 decimal place.) d. If sales increase by 40% from that level, by what percentage will profits increase? (Round final answers to two decimal places.)