The sales and cost data for two companies in the transportation industry are as follows: X Company Amount Y Company Percent Amount Percent Sales $ 146,000 100.00 $ 146,000 100.00 Variable costs 87,600 60.00 43,800 30.00 Contribution margin 40.00 58,400 102,200 70.00 34,100 $ 24,300 Fixed costs Operating income (B) X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be: 70,150 $ 32,050 Multiple Choice 2.40 3.00 5.00 4.00 100