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Calculate the Operating Leverage for each of the Companies below: Operating Leverage Account Company C Company D Company E Sales 500,000 300,000 800,000 Variable Costs

Calculate the Operating Leverage for each of the Companies below:

Operating Leverage
Account Company C Company D Company E

Sales

500,000 300,000 800,000
Variable Costs 300,000 100,000 400,000
Contribution Margin 200,000 200,000 400,000
Fixed Costs 100,000 150,000 150,000
Net Income 100,000 50,000 250,000
Operating Leverage

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