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1.The degree of operating leverage is 3.

36,000 / 12,000 = 3

2. Net operating income increases by 30 %

12-10=2
2/10= .3 or 30%

3.

Contribution Income Statement

Amount. Percent of sales

Selling price P 132,000 100%

Variable expenses 92,400 70%
Contribution margin 39,600 30%
Fixed expense 24,000
Net operating income P 15,600