A project has fixed costs of $$3,500$ per year, depreciation charges of $$500$ a year, annual revenue of $$27,000,$ and variable costs equal to two$-$thirds of revenues.

a$)$

If sales increase by $17\%,$ what will be the percentage increase in pretax profits?

Note: Do not round intermediate calculations. Enter your answer as a percent rounded to $2$ decimal places.

b$)$

What is the degree of operating leverage of this project?

Note: Do not round intermediate calculations. Round your answer to $2$ decimal places.