The sales and cost data for two companies in the transportation industry are as follows: X Company Amount Percent Sales $146,000 100.00 Variable costs 87,600 60.00 Contribution margin 58,400 40.00 Fixed costs 34,100 Operating income (178) $ 24, 300 Y Company Amount Percent $146,000 100.00 43,800 30.00 102,200 70.00 70, 150 $ 32,050 X Company's degree of operating leverage (DOL) at the current sales volume level is calculated to be: Multiple Choice 2.40 3.00 5.00