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A company that makes organic fertilizer has supplied the following data: Bags produced and sold 200,000 Sales revenue $ 1,560,000 Variable manufacturing expense $ 660,000

A company that makes organic fertilizer has supplied the following data:

Bags produced and sold 200,000
Sales revenue $ 1,560,000
Variable manufacturing expense $ 660,000
Fixed manufacturing expense $ 448,000
Variable selling and administrative expense $ 180,000
Fixed selling and administrative expense $ 214,000
Net operating income $ 58,000

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

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