17) Tunnel Co. fixed costs are at $100,000. The company has sales of 10,000 units with a price of $85 and variable cost per unit of $40. The depreciation is $50,000 and taxes are 20 percent. What is the degree of operating leverage?

A) 0.65

B) -1.46

C) 0.91

D) 1.00

E) 1.34