3. Harman Company manufactures skates. The following is their income statement data: a).A business that generates sales with a high gross margin and low variable costs has high operating leverage. Use the financial approach to find the unit variable cost and unit selling price (4Marks) (b)Use the percentage change divide by percentage change in units sold to find the RQbappreach (3Marks) D O L = % changeinunitssold % changeinoperatingincome ? (c) Use a different tool now to confirm your answer to part (a) by recomputing DOL (3Marks) D O L = [ Q ( P ? V C ) ? FC ] [ Q ( P ? V C )]