20) If Company A has an operating leverage of 3.2 and Company B has an operating leverage of 1.0, which of the following is true?

A) Company A has higher sales than Company B

B) Company B has lower contribution margin per unit than Company A

C) Company A is structured better to withstand a downturn in sales than Company B

D) Company B is structured better to withstand a downturn in sales than Company A