The Poseidon Swim Company produces swim trunks. The average selling price for one of their swim trunks is $83. The variable cost per unit is $27.

The Poseidon Swim Company produces swim trunks. The average selling price for one of their swim trunks is $83.10. The variable cost per unit is $27.95, Poseidon Swim has average fixed costs per year of $6,614.

Determine the degree of operating leverage for the level of production and sales 341 swim trunks.