The Harding Company manufactures skates. The company's income statement for 20X1 is as follows: HARDING COMPANY Income Statement For the Year Ended December 31, 20x1 Sales (11,400 skates $78 each) Variable costs (11,400 skates at $34) Fixed costs 889,200 387,600 290,000 211,600 67,000 $ 144,600 43,380 Earnings before interest and taxes Interest expense (EBIT) Earnings before taxes (EBT) Income tax expense (30) $ 101,220 Earnings after taxes (EAT) . Compute the degree of operating leverage. (Round your answer to 2 decimal places.) a 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 skates