1.The correct answer is B
2.The correct answer is B
In order to calculate the operating profit,the total cost must be calculated first.As sales are$100 m and profit is$20 m,the total cost will be$80m. Given the operational gearing is 33.33%,the fixed cost to variable cost will be inthe ratio of 1:3.The fixed cost can be calculated as¼x$80 m=$20 m and the variable cost will be$60m. Contribution will be$40m before the increase in sales.After the 15%increase in sales the new contribution will be 1.15 x$40m=$46 m and the new operating profit will be$46m-$20m(FC)=$26m
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