ABC Corporation
20x8 Income Statement (in $millions)
Sales	3,482
Cost of Goods Sold (100% variable)	650
Operating Expense (100% fixed)	2,194
Earnings Before Interest and Taxes	638
Interest Expense	323
Earnings Before Taxes	315
Taxes	126
Net Income	189

What is the DOL of ABC? Assume Cost of Goods Sold is variable cost and all operating expenses are fixed costs.

A)2.03

B)8.99

C)4.44

D)5.46