At an output level of 86,000 units, you calculate that the degree of operating leverage is 3.40. Suppose fixed costs are $260,000. What is the operating cash flow at 80,000 units? (Do not round intermediate calculations and round your final answer to the nearest whole number, e.g., 32.)

Operating cash flow$

What is the new degree of operating leverage? (Do not round intermediate calculations and round your final answer to 3 decimal places, e.g., 32.161.)

Degree of operating leverage