问题如下:
Company A is in the automotive industry. If 10 million units were produced, each unit is expected to be sold at $600. Variable costs are $260 per unit and fixed costs are $2 billion. Which of the following is most likely to be true?
选项:
A.Company A would have less operating leverage if fixed production costs were greater than $2 billion.
B.Company A would generate positive operating income if unit sales were 3 million.
C.Company A would generate 24.3% more operating income if unit sales were 10% greater than 10 million.
解释:
C is correct.
DOL=(10 million)($600-$260)/[(10 million)($600-$260)- 2 billion]=2.43
Company A would generate 24.3% more operating income if unit sales were 10% greater than 10 million.
这道题目的C选项计算如下是说sales增加10%的情况下和原来相比,operating income增加了多少:
{[10million *(1+10%) *(600-260)-2000]/[10million * (600-260)-2000] }-1=24.3%
我认为C选项答案列下DOL的算法,并不是算C选项的?