20. Please calculate the degree of operating leverage for ench company based on the following facts: Company A, an Accounting firm, has a Contribution Margin "CM" (Sales - VC) of $700.000 per year. Company B, a Merchandising firm, has a "CM" of $1,100,000 per year. Both have Operating Income of $295,000 per year. 21. Suppose your company sells its product for $154 each. The variable cost is $72 each and there is fixed costs of $26,000 per month. The monthly sales quantity has a 17% chance of being 260 and an 83% chance of being 520. Please calculate the contribution margin and operating income/loss for each possible quantity Quantity Quantity 260 520 Sales (VC) CM Operat. Inc