QUESTION :Here are the income statements for Genatron ManufacturingCorporation for 2013 and 2014:INCOME STATEMENT 2013 2014Net sales $1300000 $1500000Cost of goods sold 780000 900000Gross profit $520000 $600000General and administrative 150000 150000Marketing expenses 130000 150000Depreciation 40000 53000Interest 45000 57000Earnings before taxes $155000 $190000Income taxes 62000 76000Net income $93000 $114000Assuming one-half of the general and administrative expenses are fixedcosts estimate Genatrons DOL DFL and DCL in 2013 and 2014.