The sales and cost data for two companies in the transportation Industry are as follows: X Company Y Company Amount Percent Amount Percent Sales $158,000 100.00 $158,000 100.00 Variable costs 94,800 60.00 47,400 30.00 Contribution margin 63,200 40.00 110,600 70.00 Fixed costs 34,400 70,450 Operating income (B) $ 28,800 $ 40,150 X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be: 2.19 3.00 5.00 4.00 1.00