At an output level of 12,400 units, you have calculated that the degree of operating leverage is 270. The operating cash flow is $46,000 in this case. Ignore the effect of taxes. What will be the new degree of operating leverage for output levels of 13.400 units and 11,400 units? (Do not round Intermediate calculations and round your answers to 2 decimal places, e.g., 32.16.) 78,200.00 DOL at 13.400 units DOL at 11,400 units