TastyKreme and Krispy Kake are both producers of baked goods, but each has followed a different production strategy. The differences in their strategies resulted in differences in their cost structure, as shown in the following table:

TastyKreme Krispy Kake

Estimated sales in units $30,00025,000$

Unit price $66$

Variable cost per unit $31$

Total fixed costs $ $45,000$ $ $75,000$

Required:

Compute the operating income and degree of operating leverage for each company.

Note: Round "Degree of operating leverage" to $1$ decimal place.

Assuming sales volume for each company will decline by $10\%$ and that their cost structures will not change, compute the percentage and dollar amount of the change in operating income for each company.

Note: Negative values should be indicated by a minus sign.