Cash Flow DOL: The degree of pretax cash flow operating leverage at Rackit Corporation is 2.7 when it sells 100,000 units of its new tennis racket and its EBITDA is $95,000. Ignoring the effects of taxes, what are the fixed costs for Rackit Corporation? How would I put this answer in an excel spreadsheet? Cash Flow DOL = 1 + Fixed Cost / EBITDA 2.7 = 1 + Fixed Cost / 95,000 1.7 = Fixed Cost / 95,000 Fixed Cost = $161,500