Output level	78,000 units
Operating assets	$3,600,000
Operating asset turnover	7 times
Return on operating assets	34%
Degree of operating leverage	4 times
Interest expense	$600,000
Tax rate	38%

Complete the following income statement after the increase in sales.(Round up all items to the nearest dollar.)

	Sales revenues	$28,980,000
	Less: Variable costs	23,349,600
	Less: Fixed costs	3,672,000
	Equals: EBIT
	Less: Interest expense	600,000
	Equals: EBT
	Less: Taxes (38%)
	Equals: Net income

Using the EBT from the two income statements, what is the percentage change in the EBT?

nothing%

(Round to the nearest whole percent.)