Some financial data for each of the three firms are as follows:

	Jakes Lawn Chairs	Sarasota Sky Lights	Jefferson Wholesale
Average selling price per unit	$32.00	$875.00	$97.77
Average variable cost per unit	$17.38	$400.00	$87.00
Units sold	18,770	2,800	11,000
Fixed costs	$120,350	$850,000	$89,500

a. What is the profit for each company at the indicated sales volume?

b. What is the break-even point in units for each company?

c. What is the degree of operating leverage for each company at the indicated sales volume?

d. If sales were to decline, which firm would suffer the largest relative decline in profitability?