2. a. Sales of 18,000 games would represent a 20% increase over last
year’s sales. Since the degree of operating leverage is 7.5, net oper-
ating income should increase by 7.5 times as much, or by 150% (7.5
× 20%).
b. The expected total dollar amount of net operating income for next
year would be:
Last year’s net operating income ... $28,000
Expected increase in net operating income next
year (150% × $28,000) ... 42,000
Total expected net operating income ... $70,000
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