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 (10,800 skates @ $66 each) $ 712,800 Variable costs (10,800 skates at $28) 302,400 Fixed costs 230,000 Earnings before interest and taxes (EBIT) $ 180,400 Interest expense 64,000 Earnings before taxes (EBT) $ 116,400 Income tax expense (30%) 34,920 Earnings after taxes (EAT) $ 81,480 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 skates