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 143,000 units at a price of $28 per unit; variable costs are $5 per unit and fixed costs are $1,980,000. Interest expense is $418,000.

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