The CVP income statements shown below are available for Armstrong Company and Contador Company.

Armstrong Co.		Contador Co.
Sales		$600,400		$600,400
Variable costs		283,700		77,400
Contribution margin		316,700		523,000
Fixed costs		173,200		379,500
Net income		$143,500		$143,500

Compute the degree of operating leverage for each company. (Round answers to 3 decimal places, e.g. 1.150.)