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 $(10,200$ skates @ $$54$ each$)$ $ $550,800$

Variable costs $(10,200$ skates at $$22)224,400$

Fixed costs $170,000$

Earnings before interest and taxes $($EBIT$)$ $ $156,400$

Interest expense $61,000$

Earnings before taxes $($EBT$)$ $ $95,400$

Income tax expense $(30\%)28,620$

Earnings after taxes $($EAT$)$ $ $66,780$

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.