USE THE FOLLOWING INFORMATION FOR QUESTIONS 11-15: Below is an incoene statemeat for Spencer Company as of 12/31 2022: 12. What was Speneet's margin of safety (tounded to the neatest whole number) 27. 13, What is Speneer's degree of leverage (DCL.) for 20227 14. Using a DOL for 2022 equal to 3.00, if Spencer Company expects sales to decrease 5% in 2023 , by how much will the net income decrease by in 2023? A. $5,000 B. 515,000 520,000 +525000 E. $30000 5. Based on the cost and revenat structure on the Spencer inceme statcmest, in order to eara a target eet inceme equal to 40, of sales, what would Speneer's sales dollars have to ogat (using the Y-formula)? \begin{tabular}{|l|l|} \hline a. & 5514,280 \\ \hline b. & 514,280 \\ \hline c & 5814,280 \\ \hline d. & 5614,280 \\ \hline \end{tabular}