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 (11,500 skates @ $80 each)	$	920,000
Variable costs (11,500 skates at $35)		402,500
Fixed costs		300,000
Earnings before interest and taxes (EBIT)	$	217,500
Interest expense		67,500
Earnings before taxes (EBT)	$	150,000
Income tax expense (40%)		60,000
Earnings after taxes (EAT)	$	90,000

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.)