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

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