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