$\backslash$table$[[,\backslash$table$[[$Bell$\text{'}$s$],[$Domestics$]],\backslash$table$[[$Junior$\text{'}$s$],[$Used$]],\backslash$table$[[$Europe$\text{'}$s$],[$Best$]],\backslash$table$[[$Industry$],[$Average$]]],[\backslash$table$[[$Average Selling$],[$Price$]],$$$40,000,$$$30,875,$$$59,460,$$$37,500],[$Unit Sales,$1,512,1,832,872,1,265],[$Interest Expense,$816,750,1,089,000,3,267,000,1,633,500],[\backslash$table$[[$Variable Costs $(\%],[$of Sales$)]],60\%,45\%,40\%,48\%],[$Fixed Costs,$9,900,000,6,930,000,19,800,000,10,890,000],[\backslash$table$[[$Preferred$],[$Dividends$]],815,000,0,452,000,315,000],[$Common Shares,$4,500,000,7,200,000,2,700,000,6,300,000]]$

a$.$ Using the information given in the above table, construct income statements for each company and the industry average. Assume that each company faces a tax rate of $25\%.$

b$.$ Calculate the break$-$even points and the degrees of operating, financial, and combined leverage for each company and the industry average.

c$.$ Compare the companies to each other and the industry average. What conclusions can you draw about each operation?