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The Poseidon Swim Company produces swim trunks. The average selling price for one of their swim trunks is $74.67. The variable cost per unit is

The Poseidon Swim Company produces swim trunks. The average selling price for one of their swim trunks is $74.67. The variable cost per unit is $18.68, Poseidon Swim has an average fixed cost per year of $7,621.00. Determine the degree of operating leverage for the level of production and sale of 439 swim trunks.

Round the answer to two decimal places.

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