Deci-bell inc. is producing new headphones, but first management wants to determine its degree of operating leverage. Deci-Bell Inc. has a base level of sales of $350,200 units. Sales price per unit is $167.65 and variable cost per unit is $69.09. Total annual operating fixed costs are $5205180.
Calculate Deci-Bells degree of operating leverage. Round the answer to two decimal places.