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 (12,200 skates @ $94 each)	$	1,146,800
Variable costs (12,200 skates at $42)		512,400
Fixed costs		370,000
Earnings before interest and taxes (EBIT)	$	264,400
Interest expense		71,000
Earnings before taxes (EBT)	$	193,400
Income tax expense (20%)		38,680
Earnings after taxes (EAT)	$	154,720

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