Firms in Japan often employ both high operating and financial leverage because of the use of modern technology and close borrowerlender relationships. Assume the Mitaka Company has a sales volume of 142,000 units at a price of $27 per unit; variable costs are $7 per unit, and fixed costs are $1,970,000. Interest expense is $417,000.

What is the degree of combined leverage for this Japanese firm? (Round your answer to 2 decimal places.)