Consider the following $2$ firms$$ degree of operating leverage in both years and draw conclusions regarding which firm has a riskier or more conservative cost structure.

Firm $1$: $2024=5\mathrm{.}68$ and $2023=5\mathrm{.}58$

Firm $2$: $2024=6\mathrm{.}56$ and $2023=6\mathrm{.}76$