Hayward Headgear, Inc. sells ear muffs for Nordic skiing at $24 per set Variable costs are $16 per set. Fixed costs are $140,000 per year. Depreciation is $24,000 per year.

The accounting break-even is ____sets of ear muffs.

After reviewing the breakeven quantity calculated above, Hayward believes it can increase the number of ear muffs sets sold in the next year by 15%, what will be the percent increase in their degree of operating leverage?