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

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

$115,000$ $ $460,000$ $ $100,000$ $ $560,000$ $ $690,000$ $ $130,000$

$135,000540,000100,000640,000810,000170,000$

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

Recompute DOL using the formula given below. There may be a slight difference due to rounding.

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

DOL$=$Q$($P$$VC$)[$Q$($P$$VC$)$FC$]$

Q represents beginning units sold $($all calculations should be done at this level$).$

P can be found by dividing total revenue by units sold.

VC can be found by dividing total variable costs by units sold.