please help me with this task. Thank you. The options for the dropdown menu is "high" Or "low"

The Antibody Research Institute (ARI) is a biotechnology company that develops humanized antibodies to treat various diseases. Antibodies are proteins that bind with a foreign substance, such as a virus, and render it inactive. The company operates a research lab in Boston and currently employs 23 scientists. Most of the company's work involves development of humanized antibodies for specific pharmaceutical companies. Revenue comes from this contract work and from royalties on products that ultimately make use of ARI-developed antibodies. In the coming year, the company expects to incur the following costs: Expense Summa Salaries of 23 research scientists Administrative salaries 785,000 Depreciation of building and equipment Laboratory supplies 765,000 utilities and other miscellaneous (fixed) expenses 285,000 Total Annual contract revenue is projected to be $4,000,000. The company also anticipates royalties related to the sale of Oxacine, which is a product that will come to market next year. Oxacine is marketed by Reach Pharmaceuticals and makes use of an antibody developed under contract With ARI. The product is scheduled to sell for $120 per unit, and ARI will receive a royalty of 20 percent of sales. ARI, in turn, has a contractual commitment to pay 10 percent of royalties it receives (i.e., 10 percent of the 20 percent) to the scientists who were on the team that developed the antibody. How many units of Oxacine must be sold for ARI to achieve its break-even point? (Round answer to O decimal places, e.g. 5,275.) units sold to achieve its break-even point Reach Pharmaceuticals has projected annual sales of 180,000 units of Oxacine. Assuming this level of sales, what will be the before-tax profit of ARI? (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). ) Profit/(loss) before-tax What if Reach Pharmaceuticals sells only 160,000 units of Oxacine? (Enter negative amounts using either a negative sign preceding the number e.g. Profit/(loss) before-tax -45 or parentheses e.g. (45). ) Assuming that the average salary of scientists is $120,000, how many scientists must be "downsized" to achieve the break-even point? (Round answer to O decimal places, e.g. 5,275.) Number of Scientists approximately Do you consider ARI to be high or low with respect to operating leverage? ARI is extremely with respect to operating leverage.