% Change∈EPS

c. DFL = % Change∈EBIT

% Change∈EPS
or,1.25 = 40 %

or, % Change∈EPS = 50%

% Change∈EPS
d. DFL = % Change∈EBIT

10 %
or,1.25 = % Change∈EBIT

10 %
or, % Change∈ EBIT = 1.25 % = 8%

x ( p−v ) x ( p−v ) −F 0
e. DTL = DOL X DFL = x ( p−v )−F 0 X x ( p−v )−F 0−Ff

x ( p−v ) 200 ( 10,000−6500 )

= x ( p−v )−F 0−Ff = 200 (10,000−6500 )−3,00,000−80,000

7,00,000
= 7,00,000−3,00,000−80,000 V= 13,00,000/200 =

7,00,000
= 3,20,000 = 2.18