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 (B)	$ 28,050		$ 38,800

X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be: