5-9. Continued $540,000 $540.000 =2x $540000-$270000$270.000 EBIT b. DFL $27000 EBII-I$270000-$170000 $270000 =2.7x $100.000 Q(P-vC) Q(P-VC)-FC-I 30,000($25-$7 30000425-$7)$270.000-170.000 30000(18) $540,00054x 3000018)-$4400010000 $270000 d. be= 15.000 units $25-$7 Copyright o2005 by The McGranr-Hill Companies, Inc. S-170Copyright © 2005 by The McGraw-Hill Companies, Inc. S-170 5-9. Continued 2.7x $100,000 $270,000 $270,000 $170,000 $270,000 EBIT I EBIT b. DFL 2x $270,000 $540,000 $540,000 $270,000 $540,000 = = − = − = = = − = ( ) ( ) ( ) ( ) ( ) ( ) 5.4x $100,000 $540,000 30,000 $18 $440,000 30,000 $18 30,000 $25 $7 $270,000 $170,000 30,000 $25 $7 Q P VC FC I Q P VC c. DCL = = − = − − − − = − − − − = 15,000 units $25 $7 $270,000 d. BE = − =