13 This year, the company's sales has increased from $200,000 to $240,000 and its profit has increased by $12,000 compared to last year. The Degree of Operating Leverage (DOL) this year is 4.00. If the sales are expected to increase by 5% next year, how much profit does the company will make next year? A. 14.400 B. $ 18,000 C. $ 18.900 D $ 21,600 E. None of the above 9 The graph below shows the CVP Graph of Bernard company. Profits ($) Units (Q) 4,000 units -30,000 If the profit is $7,500, what is the margin of safety percentage? A. 10.0% B. 13.3% C. 20.0% D. 25.0% E. 30.0%