Analysis Impact of Leverage

Illustration $1$

Cybernetic Berhad

Statement of profit and loss and comprehensive income

Ended $2020$

$\backslash$table$[[,$Good,current,weak$],[$Sales$,240000,288000,320000],[-$ Variable cost,$144000,172000,200000],[\backslash$table$[[$Contribution$],[$margin$]],96000,115200,120000],[-$ Fixed cost,$80000,80000,80000],[-$ EBIT,$16000,35200,40000]]$

Compute Degree of operating leverage and explain the answer.