The Harding Company manufactures skates. The company's income statement for 2013 is as follows:

Sales (10,500 skates @ $60 each).....................$630,000

Less: Variable costs (10,500 skates at $25)....... 262,500

Fixed costs......................................................200,000

Earnings before interest and taxes (EBIT)............$167,500

Interest expense......................................................62,500

Earnings before taxes (EBT)...................................$105,000

Income tax expense (30%)........................................31,500

Earnings after taxes (EAT).........................................$73,500

Given this income statement, compute the following:

a. degree of operating leverage

b. degree of financial leverage

c. degree of combined leverage

d. break-even point in units (number of skates)