$13$ This year, the company's sales lias increased from $$200,000$ to $$240,000$ and is profit has increased by $$12,000$ compared

to last year. The Degree of Operating Leverage $($DOL$)$ this year is $4\mathrm{.}00.$

If the sales are expected to increase by $5\%$ next year, how much profit does the company will make next year?

A$.$ $$14\mathrm{.}400$

B$.$ $$18\mathrm{.}000$

C$.$ $$18,900$

D$.$ $$21,600$

E$.$ None of the above