The Spitfire Model Airplane Company has the following modified income statement ($000) at 100,000 units of production.

Revenue	$18,000
Variable Cost	5,500
Fixed Cost	11200
EBIT	$1,300
Interest(@10%)	500
EBT	$800
Tax (@40%)	320
EAT	$480
Number of shares	20,000

1. What are Spitfire's contribution margin and dollar breakeven point? Enter your contribution margin answer in decimals and not in percentage. Enter your break-even sales answer in whole dollars. For example, an answer of $1 thousand should be entered as 1,000, not 1. Do not round intermediate calculations.

   CM (to two decimal places)
   SB/E (to the nearest dollar)	$

2. Calculate Spitfire's current DFL, DOL, and DTL. Round the answers to two decimal places. Do not round intermediate calculations.