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Measurement of Leverage Problem Set 1. The Alexander Company reported the following income statement for 2020: $14,000,000 Sales Less: Operating expenses Wages, salaries, benefits $5,000,000

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Measurement of Leverage Problem Set 1. The Alexander Company reported the following income statement for 2020: $14,000,000 Sales Less: Operating expenses Wages, salaries, benefits $5,000,000 Raw materials 4,000,000 Depreciation 1.400,000 Selling, general and administrative expenses 1.600.000 Total operating expenses Earnings before interest and taxes (EBIT) Less: Interest expenses Earnings before taxes Less. Income taxes Earnings after taxes Less: Preferred dividends Earnings available to common stockholders (EACS) Divided by Number of common shares outstanding Earnings per share (EPS) $12,000,000 $ 2,000,000 750,000 1,250,000 312.500 937,500 250.000 687,500 250.000 2.75 Assume that all depreciation and 80 percent of the firm's selling, general and administrative expenses are fixed costs, and that the remainder of the firm's operating expenses are variable costs. a. Determine Alexander's fixed costs, variable costs and variable cost ratio (for the variable cost ratio take your answer out to four decimal places). b. Based on its 2020 sales calculate the following for the firm: 1. DOL ii. DFL iii. DCL c. Assume that 2021's sales increase by 10 percent, that fixed operating and financial costs remain constant, and that the variable cost ratio and the average tax rate also remain constant. Use the leverage figures just calculated to forecast 2021 EPS. d. Show the validity of the forecast by constructing Alexander's income statement for 2021 according to the revised format (when constructing the income statement, there is no need to break down operating expenses into raw materials, depreciation or SGA expenses. Simply estimate variable and fixed operating expenses. Also, use the average tax rate in 2020 as the forecast year tax rate). e. Construct an EBIT-EPS graph based on Alexander's 2020 income statement. Be certain to show the EBIT (or x) axis intercept on your graph

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