The CFO of Wilderness Tours $($WT$)$ forecasts this year's sales will be $$420,000.$ WT$\text{'}$s variable operating costs are $65$ percent of sales, its fixed operating costs are $$63,000,$ its interest expense is $$42,000,$ and its marginal tax rate is $40$ percent.

$($a$)$ Compute WT$\text{'}$s DOL, DFL$,$ and DTL$.($b$)$ If sales actually turn out to be $$378,000,$ what will be WT$\text{'}$s actual $($i$)$ EBIT and $($ii$)$ net income? $$Is this the correct calculation: DOL $=[($Sales $-$ Variable $)/($Sales$-$Variable$-$ Fixed$)]$ DFL $=[($Sales$-$Variable$-$Fixed$)/($Sales$-$Variable$-$FC$-$Interest Epensxpense$)?$