Company A has current sales of $10,640,024 and a 31% contribution margin. Its fixed costs are $2,573,051. Company B is a service firm with current service revenue of $6,775,705 and a 13% contribution margin. Company B's fixed costs are $537,292. Compute the degree of operating leverage for Company A if there was a 23% increase in sales. Round to the hundredth, two decimals