19. Calculate DOL, DFL, DCL and EPS from the following data.

Installed capacity: 45,000 units Actual production and sales: 80% of the capacity Selling price per unit: `25 Unit variable cost: `15 Operating fixed cost: `1,60,000 Tax rate: 50%

Capital Structure:

Financial Plan X Financial Plan Y Equity share capital of `10 each (`) 5,00,000 2,50,000 10% Preference Share Capital of `100 each (`) Nil 2,00,000 Debt Capital (`) 2,00,000 2,50,000 Cost of Debt: Upto `1,00,000: 10%

Above `1,00,000 to `2,00,000: 12%

Above 2,00,000:16%

What will be the EPS (i) if sales volume increases by 5% in Financial Plan X and (ii) if sales volume decreases by 5% in Financial Plan Y.