13) The sales and cost data for two companies in the transportation industry are as follows: X Company Y Company Amount Percent Amount Percent Sales $ 120,000 100 $ 120,000 100 Variable costs 72,000 36,000 Contribution margin 48,000 40 84,000 Fixed costs 36,000 72,000 Operating income 12,000 $ 12,000 60 30 X Company's degree of operating leverage at the current sales volume level is calculated to be: A) 4.00 B) 5.00 C) 7.00 D) 6.00 E) 3.00