Consider a four$-$year project with the following information: initial fixed asset investment $=500,000$; straight$-$line depreciation over the four$-$year life; zero salvage value; price $=31$; variable costs $=21$; fixed costs $=190,000$; quantity sold $=110,000$ units; tax rate $=34$ per cent. $($Round your answers to $4$ decimal places.$)$ Required: What is the degree of operating leverage at the accounting break$-$even level of output?