From the following data calculate degree of operating leverage of the firm ‘A’

Degree of Operating Leverage (DOL) is a measure of the sensitivity of a company's operating income to changes in sales volume. It is calculated by dividing the percentage change in the operating income by the percentage change in sales volume.

The formula to calculate DOL is as follows:

DOL = % change in Operating Income / % change in Sales

To calculate DOL for Firm A, we need to first calculate the operating income. Operating income is the difference _____ ______ _______ __________ ________ _____ ___ _________ ___.
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