Two firms, A and B, both produce brushes. The price of brushes is $1.40 each. Firm A has total fixed costs of $450,400 and variable costs of 52 cents per brush. Firm B has total fixed costs of $260,400 and variable costs of 76 cents per brush. The corporate tax rate is 30%. If the economy is strong, each firm will sell 1,504,000 brushes. If the economy enters a recession, each firm will sell 978,000 brushes. Calculate Firm B's degree of operating leverage. (Round your answer to 2 decimal places.) Degree of operating leverage