1, BEPinurie - Plan» TEC _ Mu Plan 82 66000. 2 go -@ 2. Operating lolerane - efse cts Sales (6 00a | Lee variable costs: ee Gost nf product Clio x>Lunit) Sales comniisston (48D _F 10%) Conmibution margin fn = = Riso,c00= | Less fired Cone fa UEC, 60) Her Inge _ Operating leverage =: (Onhibution margin + Mek inbome = m4), ih 2 plan A: 4132/00 =4\0,000 = 1-2 : > plan Boe & BONO Fall4 coo = 58 9 Higher operating -levemye 4. pdecrease trom F000 units ty 5,000 units fe 4 Wyble decline Gmputed as (6,00 - C00) = b.00 , with: ar ‘opeating \evemge factor of IL this Would equate 4D @ Woe oorease im prmft_tlestA te ¥12) Weibt ‘to Aecli 5. DW Aecease gcom 0,008 “units 49 S,000_unifS 75 a —_tomputed as (61000 ~ §000) > G00 . With Ar overahay leverage face ] us tks voould equate 42a 26/3 to decrease in port Ux sf) 2 would expenence a lamer “percentage, aeorease In income Hf TY ado pts plan 0 (763 Yo decteace Vusus 20% decrease With ylan HR) Tre | vedson, tor 4fis is that plan tas 0 Tisher degree _o} opening levaaye The higher the deqtee of opoaliny leverge, she \arqer che innpack ™ fOpts | ha Change_th Galec lune 7 ——— Dipindai dengan CamScanner