please complete the entire question, try and use the same format if possible

Consider the following summary modified income statement for Tech Inc.. Sales $594,000 Variable Operating Costs 246,000 Contribution Margin $348,000 Fixed Operating Costs 131,000 Operating Income $217,000 Interest Expense 50,000 Net Income $167,000 Calculate Tech's degree of operating leverage. 2 Degree of Operating Leverage =