Drayton Windows is a small company that installs windows. Its cost structure is as follows: E: (Click the icon to view the cost structure.) Drayton is considering changing its sales compensation for next year. Drayton would pay salespeople a 6% commission next year and reduce fixed selling costs by $66,000. Calculate the degree of operating leverage at sales of 3,000 units under the two options. Comment briefly on the result. Begin by selecting the labels for the degree of operating leverage formula. Degree of operating leverage Contribution margin Operating income = Next, complete the following table in order to calculate the degree of operating leverage. (Round the degree of operating leverage to two decimal places.) Option 1 No Commission 400 Option 2 6% Commission 400 Data Table Selling price Variable cost 300 100 $ Contribution margin per unit Selling price from each window installation 400 $ Variable cost of each window installation 300 Contribution margin Annual fixed costs $ 180,000 Fixed costs 180000 Number of window units sold 3,000 Operating income Degree of operating leverage Print Done Comment briefly on the result. (Enter the amounts to two decimal places.) These results indicate that, when sales are 2,500 units, a 1% change in sales and contribution margin will result in a % change in operating income for Option 1. For Option 2, a 1% change in sales and contribution margin will result in a % change in operating income