A Setting Values

Values Used

No. Display

Name

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

A Basic 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.

A Other 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