ating leverage, calculate the % change in net income. Calculating % change in net income using degree of operating leverage. = Degree of Operating Leverage X % Change in Sales Revenue Use this value for % change in sales revenue = 15% % change 75.0000% * Round to 3 decimal places using =ROUND 20.8000% * Round to 3 decimal places using =ROUND East Aviation Mountain Adventures West Aviation Mountain Expeditions $ 12,000,000 $ 9,500,000 $ 2,500,000 $ 500,000 $ 3,500,000 $ 1,700,000 $ 1,800,000 $ 500,000 $ 1,300,000 $ 2,000,000 0.20830 0.51430 West Aviation Mountain Expeditions West Aviation Mountain Expeditions *Absolute cell reference ($) when using cell E25 in cells D28, D29, H28, and H29. 5.00000 1.38460 $ 4,025,000 $ 1,955,000 $ 2,070,000 $ 500,000 $ 1,570,000 $ 13,800,000 $ 10,925,000 $ 2,875,000 $ 2,000,000 $ 875,000 Contribution Margin, Degree of Operating Leverage, & Sensitivity Analysis! Grading rubric for Tech # 4 - 4 points for each yellow, purple, or green cell that lacks a roun wrong number of decimal places (8 points total). - 6 points for each hardcoded cell (seriously, we're past this now - 6 points for each blank cell or cell that contains the wrong num - 4 points for a submission with the wrong file name. - 2 points for cell D28, D29, H28, H29 that does not have an abs - 20 points for a submission from a previous semester.