Chapter 5: Applying Excel
Data
Unit sales	70,000	units
Selling price per unit	$10	per unit
Variable expenses per unit	$4	per unit
Fixed expenses	$210,000

3. Using the degree of operating leverage and without changing anything in your worksheet, calculate the percentage change in net operating income if unit sales increase by 20%.

Chapter 5: Applying Excel
Data
Unit sales	84,000	units
Selling price per unit	$10	per unit
Variable expenses per unit	$4	per unit
Fixed expenses	$210,000

4. a) What is net operating income? (Negative amount should be indicated by a minus sign.)

(b) By what percentage did the net operating income increase?