Heather Hudson makes stuffed teddy bears. Recent information for her business follows:

Selling price per bear

Total fixed costs per month

Variable cost per bear

$$27\mathrm{.}50$

$1,390\mathrm{.}00$

$12\mathrm{.}50$

Required:

Determine the degree of operating leverage if she sells $370$ bears this month.

Note: Round your answer to $2$ decimal places.

Degree of operating leverage