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 (10,600 skates @ $62 each) $ 657,200 Variable costs (10,600 skates at $26) 275,600 Fixed costs *210,000 Earnings before interest and taxes (EBIT) $ 171,600 Interest expense 63,000 Earnings before taxes (EBT) $ 108,600 Income tax expense (40%) 43,440 Earnings after taxes (EAT) $ 65, 160 a. Compute the degree of operating leverage. (Round your answer to 2 decimal places.) Degree of operating leverage ces 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