1) A manufacturer of cedar shingles has supplied the following data:

Bundles of cedar shakes produced and sold	360,000
Sales revenue	$ 2,412,000
Variable manufacturing expense	$ 1,170,000
Fixed manufacturing expense	$ 714,000
Variable selling and administrative expense	$ 414,000
Fixed selling and administrative expense	$ 82,000
Net operating income	$ 32,000

The company's degree of operating leverage is closest to:

2) A manufacturer of tiling grout has supplied the following data:

Kilograms produced and sold	380,000
Sales revenue	$ 2,736,000
Variable manufacturing expense	$ 1,349,000
Fixed manufacturing expense	$ 336,000
Variable selling and administrative expense	$ 399,000
Fixed selling and administrative expense	$ 372,000
Net operating income	$ 280,000

The company's degree of operating leverage is closest to:

3) Keomuangtai Corporation produces and sells a single product. The company has provided its contribution format income statement for October.

Sales (4,600 units)	$ 266,800
Variable expenses	179,400
Contribution margin	87,400
Fixed expenses	62,200
Net operating income	$ 25,200

If the company sells 4,200 units, its net operating income should be closest to: