Last Exam Inc. 20X8 Income Statement (in $millions) Sales Cost of Goods Sold (100% variable) Operating Expense (100% fixed) Earnings Before Interest and Taxes Interest Expense Earnings Before Taxes Taxes Net Income 5,318 1,030 945 3,343 1,243 2,100 840 1,260 What is the DFL of Last Exam Inc.? Assume Cost of Goods Sold is variable cost and Operating Expense is fixed cost. 1.31 4.22 2.04 1.59 1.67 1.28