5: DOL, DFL, and DTL The Spitfire Model Airplane Company has the following modified income statement ($000) at 100,000 units of production. Revenue $10,000 Variable Cost 6,500 Fixed Cost 2,200 EBIT $ 1,300 Interest (@ 10%) 500 EBT $ 800 Tax (@ 40%) 320 EAT $ 480 # shares 20,000 a. What are Spitfire's contribution margin, contribution margin per unit, CM ratio, and dollar breakeven point? b. Calculate Spitfire's current DFL, DOL, and DTL. c. Calculate the current EPS and estimate what it would become if sales declined by 10%. 5: DOL, DFL, and DTL The Spitfire Model Airplane Company has the following modified income statement ($000) at 100,000 units of production. Revenue $10,000 Variable Cost 6,500 Fixed Cost 2,200 EBIT $ 1,300 Interest (@ 10%) 500 EBT $ 800 Tax (@ 40%) 320 EAT $ 480 # shares 20,000 a. What are Spitfire's contribution margin, contribution margin per unit, CM ratio, and dollar breakeven point? b. Calculate Spitfire's current DFL, DOL, and DTL. c. Calculate the current EPS and estimate what it would become if sales declined by 10%