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3. Using the degree of operating leverage and without changing anything in your worksheet, calculate thepercentage change in net operating income if unit sales increase by 20%.Percentage increase in net operating income%4. Confirm your calculations in Requirement 3 above by increasing the unit sales in your worksheet by 20%so that the Data area looks like this:ABCD1 Chapter 5: Applying Excel23 Data4 Unit sales24,000 units5 Selling price per unit50 per unit6 Variable expenses per unit30 per unit7