Revenue = 2,000, Variable cost=500. Fixed cost = 800. Find degree of operating leverage (DOL) Your answer The accounting staff salary is 40,000, advertisement cost is 30,000. Direct material cost is 10,000 and direct labor hours is 2,000 and machine hours is 3,000. What is the ABC overhead rate? Show your work Your answer ^ If degree of operating leverage (DOL) = 2. contribution margin ratio = 25%, what is the fixed cost ? Assume sales = 60,000