50 percent but decrease the variable costs per unit by 50 percent. If management expects to sell 45,000 books next year, should they switch technologies? on technology, which 12.4 EBIT: WalkAbout Kangaroo Shoe Stores management forecasts that it will sell 9,500 pairs of shoes next year. The firm buys its shoes for $50 per pair per pair. If the firm will incur fixed costs plus depreciation and amortization of $100,000, then what is the percent increase in EBIT if the actual sales next y 9,500? 12.5 Cash Flow DOL: The law firm of Dewey, Cheatem, and Howe has monthly fixed costs of $100,000, EBIT of $250,000, and depreciation charges on it.