The Harding Company manufactures skates. The companys income statement for 20X1 is as follows:

HARDING COMPANY
Income Statement
For the Year Ended December 31, 20X1
Sales (11,600 skates @ $82 each)	$	951,200
Variable costs (11,600 skates at $36)		417,600
Fixed costs		310,000
Earnings before interest and taxes (EBIT)	$	223,600
Interest expense		68,000
Earnings before taxes (EBT)	$	155,600
Income tax expense (20%)		31,120
Earnings after taxes (EAT)	$	124,480

a. Compute the degree of operating leverage. (Round your answer to 2 decimal places.)

Degree of operating leverage =

b. Compute the degree of financial leverage. (Round your answer to 2 decimal places.)

Degree of financial leverage =

c. Compute the degree of combined leverage. (Round your answer to 2 decimal places.)

Degree of combined leverage =

d. Compute the break-even point in units (number of skates). (Round your answer to the nearest whole number.)

Break-even point =