Firms in Japan often employ both high operating and financial leverage because of the use of modern technology and close borrower-lender relationships. Assume the Mitaka Company has a sales volume of 131,000 units at a price of $26 per unit; variable costs are $5 per unit, and fixed costs are $1,860,000. Interest expense is $406,000. What is the degree of combined leverage for this Japanese firm? (Round your answer to 2 decimal places.)