A manufacturer of cedar shingles has supplied the following data 360.000 Bundles of cedar shakes produced and sold Sales revenue Variable manufacturing expense Fixed manufacturing expense Variable selling and administrative expenses Fixed selling and administrative expense Not operating income $ 2,612,800 $ 1,170,000 $ 714,000 $ 414,000 $ 82.000 $ 232,800 The company's degree of operating leverage is closest to: A 26.80 8.4142 0.133 0.3215