The Sterling Tire Companys income statement for 20X1 is as follows:

STERLING TIRE COMPANY
Income Statement
For the Year Ended December 31, 20X1
Sales (24,000 tires at $68 each)	$	1,632,000
Variable costs (24,000 tires at $34)		816,000
Fixed costs		440,000
Earnings before interest and taxes (EBIT)	$	376,000
Interest expense		52,000
Earnings before taxes (EBT)	$	324,000
Income tax expense (20%)		64,800
Earnings after taxes (EAT)	$	259,200

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. (Round your answer to the nearest whole number.)