1.
Total Per
Unit
Sales (15,000 games) ... $300,000 $20
Less variable expenses... 90,000 6
Contribution margin... 210,000 $14
Less fixed expenses... 182,000
Net operating income ... $ 28,000
The degree of operating leverage would be:
Contribution margin
Degree of operating = leverage Net operating income
$210,000
= = 7.5
$28,000
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