A manufacturer of tiling grout has supplied the following data: Kilograms produced and sold: 380,000 sales revenue: 2,736,000 USD Variable manufacturing expense: 1,349,000 USD Fixed Manufacturing Expense : 336,000 USD Variable selling and administrative expense: 399,000 USD Fixed selling and administrative expense : 372,000 USD Net Operating Income: 280,000 USD The company Degree of operating leverage is closet to: A: 9.77 B: 1.36 C:3.53 D:2.47