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A company sells wooden chairs at a selling price of IDR 3 0 thousand per chair. The purchase cost from the supplier is IDR 1

A company sells wooden chairs at a selling price of IDR 30 thousand per chair. The purchase cost from the supplier is IDR 16 thousand per chair. The company gives sales commissions to salespeople of 10% of the amount sold and incurs shipping costs of IDR 1 thousand per chair.
In order to support its operational activities, the company rents a coworking space with a rental fee of IDR 5 million per month and other operational costs (salaries, utilities) of IDR 10 million per month. The company does not have other costs outside operational activities.
What is the Degree of Operating Leverage if the company has a sales target of 3,000 units?
a.1
b.1.67
c.1.89
d.2

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