The following is Atari Corporation's contribution format income statement for last month:

Sales: $$1,200,000$

Variable Expenses: $$900,000$

Contribution Margin: $ $??????$

Fixed Expenses: $$150,000$

Net Operating Income: $ $??????$

The company has no beginning or ending inventories. The company produced and sold $20,000$ units last month.

$.$

What is the Company's degree of operating leverage?

a$.$

$1\mathrm{.}50$

b$.$

$2\mathrm{.}00$

c$.$

$1\mathrm{.}6$

d$.$

$8\mathrm{.}0$