The sales and cost data for two companies in the transportation industry are as follows: Sales Variable costs Contribution margin X Company Y Company Amount $ 148,000 Percent 100.00 Amount $ 148,000 Percent 100.00 88,800 60.00 44,400 30.00 59,200 34,150 40.00 70.00 103,600 70,200 $ 33,400 Fixed costs Operating income (TB) $ 25,050 X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be