U.S. Steal has the following income statement data:

Units Sold	Total Variable Costs	Fixed Costs	Total Costs	Total Revenue	Operating Income (Loss)
60,000	$120,000	$50,000	$170,000	$360,000	$190,000
80,000	160,000	50,000	210,000	480,000	270,000

The top row of the table has the beginning values and the bottom row of the table has the ending values.

a.	Compute DOL based on the formula below. (Do not round intermediate calculations. Round your final answer to 2 decimal places.)

DOL	=	Percent change in operating income
		Percent change in units sold

Degree of operating leverage

b.	Recompute DOL using the formula given below. There may be a slight difference due to rounding. (Do not round intermediate calculations. Round your final answer to 2 decimal places.)

DOL	=	Q(P ? VC)
		Q(P ? VC) ? FC

Q represents beginning units sold (all calculations should be done at this level).

P can be found by dividing total revenue by units sold.

VC can be found by dividing total variable costs by units sold.

Degree of operating leverage