Sales.......... $3,000,000 Variable costs (40%) 1,200,000 Contribution margin. 1,800,000 Fixed costs...... 800,000 EBIT... Interest expense.... Earnings before taxes.... Taxes @ 34%.......... Earnings after taxes... Shares.............. EPS............. 1,000,000 400,000 600,000 204,000 $ 396,000 100,000 $ 3.96 After the expansion, sales are expected to increase by $1,500,000. Variable costs will remain at 40 percent of sales, and fixed costs will increase by $550,000. The tax rate is 34 percent. A. Calculate the break-even point after expansion (in sales dollars). (3 marks) B. Calculate the DOL, the DFL, and the DCL before expansion. (3 marks) C. Construct the income statement for the two financial plans. (6 marks) D. Calculate the DOL, the DFL, and the DCL, after expansion, for the two financing plans. (3 marks)