Murphy has the following information on its Contribution Margin Income Statement:

CM Income Statement

Units Sold Per Unit Total

Sales 300,000.00 $5.00 $1,500,000.00

Variable Costs 300,000.00 $1.00 $300,000.00

Contribution Margin $1,200,000.00

Less Fixed Costs $700,000.00

Total Income Before Tax $500,000.00

What is the operating leverage factor for Murphy?

A.1.9

B.2.45

C.2.4

D.2.5