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1		Go to Market Insight (www.mcgrawhill.ca/edumarketinsight). Can you guess Dell's incremental cost for producing one computer? You probablyhave that amount in your wallet or purse! Let's estimate the sales break-even pointand degree of operating leverage for Dell Computer (DELL). Go to the annualincome statement. With reference to Table 9.4, treating S&GA and depreciationexpense as our proxy for fixed costs, and costs of goods sold as variable costs, estimatethe break-even level of sales for Dell for the last year (annual). Estimate Dell's degree of operating leverage (DOL) by calculating the percentagechange in operating profits compared to the previous year and dividing that by thepercentage change in sales. How does that compare to the result you would obtain foroperating leverage using the formula DOL = 1 + fixed costs/profits? Why is there adifference when using these two approaches?