The sales and cost data for two companies in the transportation industry are as follows: X Company Y Company Amount Percent Sales $ 136,000 100.00 Amount $ 136,000 Percent 100.00 Variable costs 81,600 60.00 40,800 30.00 Contribution margin 40.00 70.00 54,400 95,200 $ 18,000 Fixed costs Operating income (B) X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be: 36,400 72,450 $ 22,750 Multiple Choice 3.02 4.00 6.00 5.00 200