Flint Manufacturing is considering buying new equipment for its factory. The new equipment will reduce variable labor costs but increase depreciation expense. Contribution margin is expected to increase from $295.000 to $354,000. Net income is expected to remain the same at $100,000 Compute the degree of operating levefage before and after the purchase of the new equipment. (Round onswers to 2 decimal ploces, eg. 15.25.)