What is the Degree of Operating Leverage (DOL) from this data:

\begin{tabular}{|c|c|c|c|} \hline & & Jan & % \\ \hline & 5,097 & \\ \hline & \$/unit & & \\ \hline Sales & $19.71 & $100,475 & 100% \\ \hline Variable Cost & $8.21 & $41,865 & 41.7% \\ \hline Contribution Margin & $11.50 & $58,610 & 58.3% \\ \hline Fixed Cost & & $24,853 & 24.7% \\ \hline Net Operating Income & & $33,757 & 33.6% \\ \hline Interest Expense & & $2,208 & 2.2% \\ \hline Net Income before Tax & & $31,549 & 31.4% \\ \hline Income Tax & & $7,572 & 7.5% \\ \hline Net Income & & $23,978 & 23.9% \\ \hline Margin of Safety (MOS) c & dollars & $57,870 & \\ \hline MOS\% & & 57.6% & \\ \hline \end{tabular} \begin{tabular}{|r|r|} \hline \multicolumn{1}{|c|}{ Feb } & \multicolumn{1}{|c|}{%} \\ \hline & \\ \hline & \\ \hline & \\ \hline$105,048 & 100.0% \\ \hline$43,770 & 41.7% \\ \hline$61,278 & 58.3% \\ \hline$24,853 & 23.7% \\ \hline$36,425 & 34.7% \\ \hline$1,944 & 1.9% \\ \hline$34,481 & 32.8% \\ \hline$8,276 & 7.9% \\ \hline$26,206 & 24.9% \\ \hline & \\ \hline$62,443 & \\ \hline 59.4% & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|r|r|} \hline \multicolumn{1}{|c|}{ Mar } & \multicolumn{1}{|c|}{%} \\ \hline & \\ \hline 5,667 & \\ \hline & \\ \hline$111,711 & 100.0% \\ \hline$46,546 & 41.7% \\ \hline$65,165 & 58.3% \\ \hline$24,853 & 22.2% \\ \hline$40,312 & 36.1% \\ \hline$1,608 & 1.4% \\ \hline$38,704 & 34.6% \\ \hline$9,289 & 8.3% \\ \hline$29,415 & 26.3% \\ \hline & \\ \hline$69,106 & \\ \hline 61.9% & \\ \hline & \\ \hline \end{tabular} \begin{tabular}{|r|r|} \hline \multicolumn{1}{|c|}{ Quarter } & % \\ \hline & \\ \hline 16,093 & \\ \hline & \\ \hline & \\ \hline$317,235 & 100.0% \\ \hline$132,181 & 41.7% \\ \hline$185,053 & 58.3% \\ \hline$74,559 & 23.5% \\ \hline$110,495 & 34.8% \\ \hline$5,760 & 1.8% \\ \hline$104,735 & 33.0% \\ \hline$25,136 & 7.9% \\ \hline$79,598 & 25.1% \\ \hline & \\ \hline$274,630 & \\ \hline 86.6% & \\ \hline & \\ \hline \end{tabular}