ASetting Values

No.

Display

Name

Values Used

in Examples

 

 

 

 

 

 

 

1

SAL

Sales Amount

$1,200,000

 

 

 

 

2

VC

Variable Cost

$600,000

 

 

 

 

3

FC

Fixed Cost

$200,000

 

 

 

 

4

DOL

Degree of Operating Leverage

1.5

 

 

 

 

ABasic DOL Sub-mode Procedure

Example 1: To calculate the degree of operating leverage (DOL)

1.Input the required values from the Setting Values table above.

• For this example, use fc to select 1“SAL”, input 1200000, and then press E.

•Use fc to select 2“VC”, input 600000, and then press E.

•Use fc to select 3“FC”, input 200000, and then press E.

2.Select the value you want to calculate.

• For this example, use fc to select 4“DOL”.

3. Press l to perform the calculation.

AOther DOL Sub-mode Calculations

Example 2: To calculate the sales amount (SAL), variable cost (VC), and fixed cost (FC)

•Use the basic procedure (Example 1), substituting the required values.

E-85