Company A is a manufacturer with current sales of $2,900,000

Company A is a manufacturer with current sales of $2,900,000 and a 50% contribution margin. Its fixed costs equal $960,000. Company B is a consulting firm with current service revenues of $3,000,000 and a 20% contribution margin. Its fixed costs equal $90,000 Compute the degree of operating leverage (DOL) for each company Company A Company lB Ratio Degree of Operating Leverage Numerator Denominator Company A Company B