Only part d Cantor Products sells a product for $81. Variable costs per unit are $44, and monthly fixed costs are $140,600.&. What is the break-even point in units?untsEn PotA What unit sales would be required to earn a target profit of $310,800?Toma Repured Soiesunitsc Ass.me they achieve the level of sales required in part b, what is the degree of operating leverage? (Round your answer to 3decimal places.)Depe of Dperaing Leverage & What unit sales would be required to earm a target profit of $310,800?undsc Assme they achieve the level of sales required in part b, what is the degree of operating leverage? (Round your answer to 3decimal places)d.Y saies decrease by 30% from that level, by what percentage will profits decrease? (Do not round intermediate calculation. Roundyour answer to 2 decimal places)gar Pot

Solution a: Contribution margin per unit = Selling price per unit - Variable cost per unit = $81 - $44 = $37 per unit Breakeven units = Fixed costs / CM per unit = $140,600 / $37 = 3800 unitssolution b: Unit sales required to earn target profit = (Fixed costs + Target profit) / CM per unit = ($140,600 + $310,800) / $37 = 12200 unitsSolution c: Contribution margin at 12200 units = 12200*$37 = $451,400 Degree of operating leverage = Contribution margin / Net operating income = $451,400 / $310,800 = 1.452Solution d: If sales decreases by 30%, profit will decrease by = 30%*1.452 = 43.56%