Kimberly Matthew sells gourmet chocolate chip cookies. The results of her last month of operations are as follows: Sales revenue $55,000 Cost of goods sold (all variable) 29,000 Gross margin 26,000 Selling expenses (70% variable) 8,000 Administrative expenses (20% variable) 12,000 Operating income $6,000 (a) What is Kimberly's degree of operating leverage? (Round answer to 2 decimal places, e.g. 52.75.) Operating leverage