Required: Required:

May Clothing is a retail men's clothing store. May's variable cost is $$81\mathrm{.}40$ per shirt, and the sales price is $$244\mathrm{.}20$ per shirt. May plans

to sell $130,000$ shirts for the year and, at this level, would generate a before$-$tax profit of $$2,860,000.$ What is the degree of operating

leverage $($DOL$)$ at this volume level? $($Round your answer to $1$ decimal place.$)$

Degree of operating leverage $($DOL$)$

May Clothing is a retail men$$s clothing store. May$$s variable cost is $$81\mathrm{.}40$ per shirt, and the sales price is $$244\mathrm{.}20$ per shirt. May plans to sell $130,000$ shirts for the year and, at this level, would generate a before$-$tax profit of $$2,860,000.$ What is the degree of operating leverage $($DOL$)$ at this volume level? $($Round your answer to $1$ decimal place.$)$