Marchman Corporation has provided its contribution format income statement for April.

Sales $1,703,000$

Variable Expenses $439,000$

Contribution Margin $1,264,000$

Fixed Expenses $1,129,400$

Net Operating Income $134,600$

The degree of operating leverage is closest to:

A$)0\mathrm{.}11$

B$)0\mathrm{.}29$

C$)3\mathrm{.}46$

D$)9\mathrm{.}40$