Thad Morgan, a motorcycle enthusiast, has been exploring the possibility of relaunching the Western Hombre brand of cycle that was popular in the 1930s. The retro-look cycle would be sold for $18,000 and at that price, Thad estimates 600 units would be sold each year. The variable cost to produce and sell the cycles would be $12,600 per unit. The annual fixed cost would be $2,916,000. a. What is the break-even in unit sales? b. What is the margin of safety in dollars? c. What is the degree of operating leverage? Note: Round your answer to 2 decimal places