You have the following information for Al Corp. and BK Corp. regarding their most recent financial performance:

	AI Corp.	BK Corp.
Sales	$ 150,000	$ 150,000
Variable expenses	55,000	105,000
Fixed expenses	60,000	10,000

Based on operating leverage, which company is more risky?

BK with a DOL of 1.29.

AI with a DOL of 2.71.

AI with a DOL of 1.58.

BK with a DOL of 4.50.