Raj, Inc., has provided the following Contribution format Income Statement: Total Per unit Ratio $240,000 $60 Sales (4,000 units) 100% Variable Expenses 156,000 - 39 65% $ 84,000 $21 Contribution Margin 35% Fixed Expenses 81,900 2,100 Net Operating Income $ The Degree of Operating Leverage is: 0 40 0 114 O 39 o 74