Consider a four$-$year project with the following information: initial fixed asset investment $=$ $$560,000$; straight$-$line depreciation to zero over the four$-$year life; zero salvage value; price $=$ $$38$; variable costs $=$ $$26$; fixed costs $=$ $$235,000$; quantity sold $=82,000$ units; tax rate $=25$ percent.

a$.$

What is the degree of operating leverage at the given level of output? $($Do not round intermediate calculations and round your answer to $4$ decimal places, e$.$g$.,32\mathrm{.}1616.)$

b$.$ What is the degree of operating leverage at the accounting break$-$even level of output? $($Do not round intermediate calculations and round your answer to $4$ decimal places, e$.$g$.,32\mathrm{.}1616.)$