344. The following expense data was acquired by an analyst for four distinct companies.

has a $4 million sales threshold.

Costs for businesses are being considered. All of the figures are in millions of dollars.

Variable Costs Fixed Costs Interest Expense Firm A $2.40 $1.20 $0.00 Firm B $2.00 $1.50 $0.20 Firm C $0.80 $2.80 $0.00 Firm D $1.90 $1.90 $0.20 Which firm has the highest level of operating leverage