(2)EBIT=利潤總額+利息=348.4/(1-25%)+2500*(4/10)*8%=544.53萬元
(3)DEL=EBIT/(EBIT-利息)=544.53/(348.4/(1-25%))=1.17
(4)DOL=(EBIT+固定成本)/EBIT=(544.53+300)/544.53=1.55
(5)DTL=DEL*DOL=1.17*1.55=1.81