Last Exam Inc.

$20$X$8$ Income Statement $($in $millions$)$

Sales $5,318$

Cost of Goods Sold $(100\%$ variable$)1,030$

Operating Expense $(100\%$ fixed$)945$

Earnings Before Interest and Taxes $3,343$

Interest Expense $1,243$

Earnings Before Taxes $2,100$

Taxes $840$

Net Income $1,260$

What is the DFL of Last Exam Inc.? Assume Cost of Goods Sold is variable cost and Operating Expense is fixed cost.