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 (11,300 skates @ $76 each) Variable costs (11,300 skates at $33) Fixed costs Earnings before interest and taxes (EBIT) Interest expense Earnings before taxes (EBT) Income tax expense (20%) Earnings after taxes (EAT) $ 858,800 372,900 280,000 205,900 66,500 139,400 27,880 111,520 $ $ 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 skates