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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 yolume of 146,000 units at a price of $26 per unit; variable costs are $6 per unit, and fixed costs are $2,010,000. Interest expense is $421,000. What is the degree of combined leverage for this Japanese firm? Note: Round your answer to 2 decimal places