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 (12,100 skates @ $92 each)	$	1,113,200
Variable costs (12,100 skates at $41)		496,100
Fixed costs		360,000
Earnings before interest and taxes (EBIT)	$	257,100
Interest expense		70,500
Earnings before taxes (EBT)	$	186,600
Income tax expense (40%)		74,640
Earnings after taxes (EAT)	$	111,960

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

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

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

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