Healthy Foods Incorporated sells $40-$pound bags of grapes to the military for $$15$ a bag. The fixed costs of this

operation are $$91,000,$ while the variable costs of grapes are $$0\mathrm{.}20$ per pound.

a$.$ What is the break$-$even point in bags?

Note: Round your answer to $2$ decimal places.

b$.$ Calculate the profit or loss $($EBIT$)$ on $10,900$ bags and on $27,000$ bags.

c$.$ What is the degree of operating leverage at $18,900$ bags and at $27,000$ bags?

Note: Round your answers to $2$ decimal places.

d$.$ If Healthy Foods has an annual interest expense of $$10,000,$ calculate the degree of financial leverage at both

$18,900$ and $27,000$ bags.

Note: Round your answers to $2$ decimal places.