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 (10,400 skates @ $58 each)	$	603,200
Variable costs (10,400 skates at $24)		249,600
Fixed costs		190,000
Earnings before interest and taxes (EBIT)	$	163,600
Interest expense		62,000
Earnings before taxes (EBT)	$	101,600
Income tax expense (20%)		20,320
Earnings after taxes (EAT)	$	81,280

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.)