5-8. Continued $800.000 $800.000 =4.00x 800.000-$600.000$200,000 EBIT $200.000 b. DFL EBII-I$200.000-$80.000 $200.000 1.67X $120,000 Q(P-vC) Q(P-VC)-FC-I 20.00060-$20) 2000060-$20)-$6000008000 $200040) $200040)-S680000 800.000 6.67X $120.000 Copyright o2005 by The McGranr-Hill Companies, Inc. S-168Copyright © 2005 by The McGraw-Hill Companies, Inc. S-168 5-8. Continued 4.00x $200,000 $800,000 $800,000 $600,000 $800,000 = = − = 1.67x $120,000 $200,000 $200,000 $80,000 $200,000 EBIT I EBIT b. DFL = = − = − = ( ) ( ) ( ) ( ) ( ) ( ) 6.67x $120,000 $800,000 $20,000 $40 $680,000 $200,000 $40 20,000 $60 $20 $600,000 $80,000 20,000 $60 $20 Q P VC FC I Q P VC c. DCL = = − = − − − − = − − − − =