A manufacturer of cedar shingles has supplied the following data: Bundles of cedar shakes produced and sold 360,000 Sales revenue $ 2,612,800 Variable manufacturing expense $ 1,170,000 Fixed manufacturing expense $ 714,000 $ 414,000 Variable selling and administrative expense Fixed selling and administrative expense $ 82,000 Net operating income $ 232,800 The company's degree of operating leverage is closest to: A. 26.80 B.41.42 C. 1.33 D.32.15