U$.$S$.$ Steal has the following income statement data:

Units Sold Total Variable Costs Fixed Costs Total Costs Total Revenue Operating Income $($Loss$)$

$15,000$ $ $45,000$ $ $20,000$ $ $65,000$ $ $120,000$ $ $55,000$

$35,000105,00020,000125,000280,000155,000$

The top row of the table has the beginning values and the bottom row of the table has the ending values.

Compute the degree of operating leverage $($DOL$)$ based on the formula below.

Note: Do not round intermediate calculations. Round your final answer to $2$ decimal places.

DOL $=$ Percent change in operating income $-$: Percent change in units sold