Contribution margin =PVC Break-even =FC/ Contribution margin Degree of Operating Leverage (DOL) DOL= percent change in operating income / percent change in unit volume DOL=Q(PVC)/Q(PVC)FC Degree of Financial Leverage (DFL) DFL= percent change in EPS / percent change in EBIT DFL=EBIT/(EBITI) Degree of Combined Leverage (DCL) DCL= percent change in EPS/ percent change in sales (or volume) DCL=Q(PVC)/Q(PVC)FC Revenues and costs Total \begin{tabular}{|c|r|} \hline & \multicolumn{1}{|c|}{ Dollars $} \\ \hline Fixed Costs & $1,575,000,000 \\ \hline Price per unit & $615 \\ \hline Variable cost per unit & $208 \\ \hline \end{tabular} Calculate the contribution margin $401 $411 $407