Consider a four-year project with the following information: initial fixed asset investment = $400,000; straight-line depreciation to zero over the four-year life; zero salvage value; price = $20; variable costs = $12; fixed costs = $100,000; quantity sold = 70,000 units; tax rate = 30 percent.

What is the degree of operating leverage at the given level of output? (Do not round intermediate calculations. Round your answer to 4 decimal places, e.g., 32.1616.)

What is the degree of operating leverage at the accounting break-even level of output? (Do not round intermediate calculations. Round your answer to 4 decimal places, e.g., 32.1616.)