Deci-Bell, Inc. is producing new headphones, but first management wants to determine its degree of operating leverage. Deci-Bell Inc. has a base level of sales of 271,612 units. Sales price per unit is $152.89 and variable cost per unit is $63.47. Total annual operating fixed costs are $5,590,946.

Calculate Deci-Bell's degree of operating leverage. Round the answer to two decimal places