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2012 level I:degree of total leverage中I的计算问题

Question:
Given the following information on the annual operating results for ArtFrames, a producer of quality metal picture frames,
what is
the degree of operating leverage (DOL) and the degree of financial leverage (DFL)?

回复 1# adjani.zhang

dtl.jpg (109.98 KB)

dtl.jpg

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S-TVC
DTL= ----------
     S-TVC-F-I

I到底怎么算,基于coupon rate, 还是bond yield?
Notes中那里有解释吗?

谢谢

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