Total Operating Units Variable Fixed Total Total Income Sold Costs Costs Costs $ 80,000 140,000 Revenue (Loss) $ 80,000 $160,000 320,000 $60,000 120,000 $20,000 20,000 20,000 40,000 180,000 The top row of the table has the beginning values and the bottom row of the table has the ending values. a. Compute the degree of operating leverage (DOL) based on the formula below. (Do not round intermediate calculations. Round your final answer to 2 decimal places.) Percent change in operating income Percent change in units sold DOL = Degree of operating leverage b. Recompute DOL using the formula given below. There may be a slight difference due to rounding. (Do not round intermediate calculations. Round your final answer to 2 decimal places.) Q(P - vC) DOL O(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