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