Hello, please help with my accounting homework. Thank you.

Cantor Products sells a product for $85. Variable costs per unit are $37, and monthly fixed costs are $182,400.

a. What is the break-even points in units?

Break-Even Point ________ units

b.	What unit sales would be required to earn a target profit of $417,600? Total Required Sales ________ units

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.) Degree of Operating Leverage _________

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.)

Change in Profit ________%