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 $127,000$ units at a price of $$27$ per unit; variable costs are $$7$ per unit and fixed costs are $$1,820,000.$ Interest expense is $$402,000.$

What is the DCL for this Japanese firm? $($Round the final answer to $2$ decimal places.$)$

Degree of combined leverage

X