Consider a four-year project with the following information: Initial fixed asset investment = $575,000; straight-line depreciation to zero over the four-year life; zero salvage value; price = $29; variable costs = $19; fixed costs = $235,000; quantity sold = 76,000 units; tax rate = 21 percent.

What is the degree of operating leverage at the accounting break-even level of output? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)