The Harding Company manufactures skates. The company$$s income statement for $20$X$1$ is as follows:

HARDING COMPANY

Income Statement

For the Year Ended December $31,20$X$1$

Sales $(11,800$ skates @ $$86$ each$)$ $ $1,014,800$

Variable costs $(11,800$ skates at $$38)448,400$

Fixed costs $330,000$

Earnings before interest and taxes $($EBIT$)$ $ $236,400$

Interest expense $69,000$

Earnings before taxes $($EBT$)$ $ $167,400$

Income tax expense $(40\%)66,960$

Earnings after taxes $($EAT$)$ $ $100,440$

Compute the degree of operating leverage.

Note: Round your answer to $2$ decimal places.

Compute the degree of financial leverage.

Note: Round your answer to $2$ decimal places.

Compute the degree of combined leverage.

Note: Round your answer to $2$ decimal places.

Compute the break$-$even point in units $($number of skates$).$

Note: Round your answer to the nearest whole number.