Play-More Toys produces inflatable beach balls, selling 360,000 balls per year. Each ball produced has a variable operating cost of $0.85 and sells for $1.19. Fixed operating costs are $28,000. The firm has annual interest charges for $5,600, preferred dividends of $1,600, and a 40% tax rate. Calculate the operating breakdown point in units. Use the degree of operating leverage (DOL) formula to calculate DOL. Use the degree of financial leverage (DFL) formula to calculate DFL. Use the degree of total leverage (DTL) formula to calculate DTL. Compare the product DOL and DFL calculated in parts (b) and (c). The operating breakdown point in units is units. (Round to the nearest integer.)