Use below information for Questions $1$ to $3$:

Company $x$ manufactures cosmetic products that are sold through a network of sales agents. The agents are paid a

commission at a percent of sales basis. Partial income statement for the last two years is as follows:

Beginning of $2018,$ the company is considering hiring its own sales staff to replace the network of agents. It will pay its

salespeople a commission of $8\mathrm{.}30\%$ and incur additional fixed costs of TL$7,510,000.$

Q$-1)$ Calculate the degree of operating leverage at sales TL$79,000,000$ if the company uses sales agents.

Q$-2)$ Assume the company employs its own sales staff. Calculate the change in net income in TL if sales decrease by

$10\%.$

Q$-3)$ Calculate the estimated sales volume in TL that would generate an identical net income for the year ending

December $31,2017,$ regardless of whether the company uses sales agents or employs its own sales staff.