The following income statement is provided for Fontana, Inc.

Sales Revenue (2,300 @ $15.80 a unit)	$36,340
Variable Costs (2,300 @ $7.80 a unit)	17,940
Fixed Costs	5,400
Net Income	$13,000

What is this company's magnitude of operating leverage?

2.03

1.42

1.38

2.80