Which of the following statements regarding operating leverage is incorrect?

A. Operating leverage comes from the firms expenses/costs that are fixed regardless of its sales or profits.

B. The higher the fixed financing costs relative to variable costs, the greater the operating leverage.

C. With high operating leverage the firms operating income changes sensitively to even small changes in sales.

D. Businesses like movie theaters, airlines, hotels, and amusement parks are generally known to have high operating leverage.