A Setting Values
Values Used
No. Display
Name
in Examples
1 SAL
Sales Amount
$1,200,000
2 VC
Variable Cost
$600,000
3 FC
Fixed Cost
$200,000
4 DOL
Degree of Operating Leverage
1.5
A Basic DOL Sub mode Procedure
Example 1: To calculate the degree of operating leverage
(DOL)
1. Input the required values from the Setting Values table
above.
  For this example, use
fc to select 1  SAL ,
input 1200000, and then
press E.
  Use fc to select 2  VC , input 600000, and then
press E.
  Use fc to select 3  FC , input 200000, and then
press E.
2. Select the value you want to calculate.
  For this example, use
fc to select 4  DOL .
3. Press  l  to perform the
calculation.
A Other DOL Sub mode Calculations
Example 2: To calculate the sales amount (SAL), variable
cost (VC), and fixed cost (FC)
  Use the basic procedure (Example 1), substituting the
required values.
E 85






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