D) Unit contribution margin 10: Which of the following is defined as the amount by which a company's sales can decline before operating losses are incurred? A) Contribution margin. B) Degree of operating leverage. C) Contribution margin ratio. 5 D) Margin of safety. 7 8 11: If company A has a lower degree of operating leverage 9 than company B, then which of the following statements is true? A) Company A is more profitable. 0 C) Company A has higher variable expenses. 1 B) Company A is less risky. 2 3 D) Company A is riskier. 4