The pretax operating cash flow of Sunland Motors declined so much during the recession of $2008$ and $2009$ that the company

almost defaulted on its debt. The owner of the company wants to change the cost structure of his business so that this does not

happen again. He has been able to reduce fixed costs from $$516,000$ to $$295,000$ and, in doing so$,$ reduce the Cash Flow DOL

for Sunland Motors from $3\mathrm{.}2$ to $2\mathrm{.}3$ with sales of $$1,040,000$ and pretax operating cash flow $$270,000.$ If sales declined by $20$

percent from this level, how much more pretax operating cash flow would Sunland Motors have with the new cost structure

than under the old?

Sunland Motors would have $

more pretax operating cash flow with the new cost structure than und