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Chapter 11 Case:ABC Company is a company that produces different models of decorative lamps for households. Estimated fixed costs for the year 20X7 are $120 000. Variable costs of new model of lamps are total $10 per unit. The proposed price for the sale of a unit is $30. The companys relevant range is between 2 000 units and 10 000 units.Required:Calculate the Degree of operating leverage when units sold were 2 000, 4 000, 6 000,8 000 and 10 000.Key:Calculation the Degree of Operating Leverage for Marry ABC Company Units Sold 2 0004 000 6 0008 00010 000Sales revenue ($30 per unit)$60 000$120 000$180 000$240 000 $300 000Less: Variable costs ($10 per unit)20 00040 00060 000 80 000100 000Contribution margin 40 00080 000 120 000160 000200 000Less: Fixed cost120 000120 000120 000120 000120 000Net income($80 000) ($40 000)0$40 000$80 000Degree of operating leverage-0.5-2042.5When sales increase form 8 000 to 10 000, there is a 25% increase in sales volume (10 000 - 80 000)/8 000. The 25% increase in sales produces a 100% increase in net income 25%*4 (the degree of operating leverage) = 100%. You can also note that the corresponding increase in net income (80 000 - 40 000)/40 000 represents 100%. The next increase of 25% in sales volume produces a 62.5% increa