Company A is a manufacturer with sales of $3,700,000 and a 60% contribution margin. Its fixed costs equal $1,810,000. Company B is a consulting firm with service revenues of $3,800,000 and a 20% contribution margin. Its fixed costs equal $330,000. Compute the degree of operating leverage (DOL) for each company. Which company benefits more from a 20% increase in sales. (Gri)