The sales and cost data for two companies in the transportation industry are as follows: Sales Variable costs Contribution margin Fixed costs Operating income (TB) X Company Amount Percent $150,000 100.00 90,000 60.00 60,000 40.00 34,200 $ 25,800 Y Company Amount Percent $150,000 100.00 45,000 30.00 105,000 70.00 70,250 $ 34,750 X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be