Company X manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a commission at a percent of sales basis. Partial income statement for the year ending Dec 31, 2017, is as follows: Item Amount (TL) Sales 78,000,000 COGS Variable 31,510,000 Fixed 8,610,000 Selling and marketing expenses Commissions 13,550,000 Fixed costs 10,270,000 The company is considering hiring its own sales staff to replace the network of agents. It will pay its salespeople a commission of 8.70% and incur additional fixed costs of TL7,550,000. Q-1) Calculate the degree of operating leverage at sales TL78,000,000 if the company uses sales agents. Q-2) Assume the company employs its own sales staff. Calculate the change in net income if sales decrease by 10%. Q-3) Calculate the estimated sales volume in sales TL that would generate an identical net income for the year ending December 31, 2017, regardless of whether the company uses sales agents or employs its own sales staff.