The following income statement applies to Finch Company for the current year: Income Statement Sales revenue (480 units $30) $ 14,400 Variable cost (480 units $15) (7,200 ) Contribution margin 7,200 Fixed cost (4,000 ) Net income $ 3,200 Required a. Use the contribution margin approach to calculate the magnitude of operating leverage. b. Use the operating leverage measure computed in Requirement a to determine the amount of net income that Finch