The CVP income statements shown below are available for Billings Company and Bozeman Company. Billings Co. Bozeman Co. Sales revenue $ 848,000 $ 848,000 Variable costs 354,000 166,000 Contribution margin 494,000 682,000 Fixed costs 394,000 582,000 Operating income $100,000 $ 100,000 Calculate the degree of operating leverage for each company. (Round answer Operating leverage Billings Co. Bozeman Co