5-15 Use of different formulas for operating leverage [LO3] U.S. Steal has the following income statement data: Units sold Total variable costs Fixed costs Total costs Total revenue Operating income (Loss) 45,000 $ 135,000 $ 50,000 $ 185,000 $ 270,000 $ 85,000 65,000 195,000 50,000 245,000 390,000 145,000 (a) Compute DOL based on the formula below. (Round your intermediate calculations to the nearest whole number and final answer to 2 decimal places.) DOL = Percent change in operating income Percent change in units sold Degree of operating leverage (b) Recompute DOL using the formula given below. There may be a slight difference due to rounding. (Round your answer to 2 decimal places.) DOL = Q(P ? VC) Q(P ? VC) ? FC Q represents beginning units sold (all calculations should be done at this level). P can be found by dividing total revenue by units sold. VC can be found by dividing total variable costs by units sold. Degree of operating leverage