Please help me with both questions

Stoppkotte Corporation has provided its contribution format income statement for April. The degree of operating leverage is closest 3.46 0.11 0.29 9.40 Elliot Corporation. which has only one product, has provided the following data concerning its most recent month of operations; What is the net operating income for the month under absorption costing? $(19.600) $9.600 $8, 400 $ 18,000