Consider a four$-$year project with the following information: initial fixed asset investment $=$$$565,000$; straight$-$line depreciation to zero over the four$-$year life; zero salvage value; price $=$$$39$; variable costs $=$$$24$; fixed costs $=$$$240,000$; quantity sold $=85,000$ units; tax rate $=21$ percent.

a$.$ What is the degree of operating leverage at the given level of output? $($Do not round intermediate calculations and round your answer to $4$ decimal places, e$.$g$.,32\mathrm{.}1616.)$

b$.$ 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 $4$ decimal places, e$.$g$.,32\mathrm{.}1616.)$

a$.$ Degree of operating leverage

b$.$ Degree of operating leverage