The sales and cost data for two companies in the transportation industry are as follows: X Company Amount Percent $ 122,000 100.00 73,200 60.00 48,800 40.ee 36,050 $ 12,750 Sales Variable costs Contribution margin Fixed costs Operating income (1) Y Company Amount $ 122,000 36,600 85,400 72,850 $ 13,350 Percent 100.ee 30.ee 70.00 X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be