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.
