The following income statement is provided for Vargas, Inc

Sales revenue (2,300 units x $19.80 per unit)	$45,540
Cost of goods sold (variable; 2,300 units x 9.80 per unit	(22,540)
Cost of goods sold (fixed)	(3800)
Gross margin	19,200
Administrative salaries	(5800)
depreciation	(4800)
Supplies (2300 units x $1.80 per unit)	(4140)
net income	$ 4460

What is this company's magnitude of operating leverage?

0.23

0.25

4.23

4.30