营业利润=15 * 40000 - 10 * 40000 - 150000=50000经营杠杆系数=（15 * 40000 - 10 * 40000）/(15 * 40000 - 10 * 40000 - 150000)=4营业利润=50000*(1+4*((45000-40000)/40000))=75000
