Using the "low fixed expense income statement"  calculate the degree of operating leverage.

  

Low Fixed Expense Income Statement: Number of Units (Bags) sold Sales Variable Expense Contribution Margin Fixed Expense Net Operating Income per unit $10.00 $6.00 $4.00 100 # of units Total 100 $1,000.00 100 100 $600.00 $400.00 $300.00 $100.00 High Fixed Exper Number of Units Sales Variable Expense Contribution Ma Fixed Expense Net Operating In