E-85
A Setting 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
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.