The Sterling Tire Companys income statement for 2013 is as follows:

STERLING TIRE COMPANY
Income Statement
For the Year Ended December 31, 2013
Sales (43,000 tires at $106 each)	$	4,558,000
Variable costs (43,000 tires at $53)		2,279,000
Fixed costs		630,000
Earnings before interest and taxes (EBIT)	$	1,649,000
Interest expense		61,500
Earnings before taxes (EBT)	$	1,587,500
Income tax expense (25%)		396,875
Earnings after taxes (EAT)	$	1,190,625

	Given this income statement, compute the following:
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. (Round your answer to the nearest whole number.)

Break-even point

units