12 What is the degree of financing leverage (DFL) for eBuy? eBuy Corporate Income Statement eBuy Corporation 20X1 Income Statement (in $ millions) Sales 2,877 Cost of Goods Sold (100% 1,012 variable) Operating Expense (100% fixed) Depreciation Earnings Before Interest and Taxes Interest Expense Earnings Before Taxes Taxes Net Income 1.89 2.13 3.86 3.09 821 364 680 320 360 140 220