The sales and cost data for two companies in the transportation industry are as follows: X Company Y Company Amount Percent Amount Percent Sales $156,000 100.00 $156,000 100.00 Variable costs 93,600 60.00 46,800 30.00 Contribution margin 62,400 40.00 109,200 70.00 Fixed costs 34,350 70,400 Operating income $ 28,050 $ 38,800 (B) X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be: