Company A is a manufacturer with sales of $3,800,000 and a 50% contribution margin. Its fixed costs equal

Company A is a manufacturer with sales of $3,800,000 and a 50% contribution margin. Its fixed costs equal $1,500,000. Company B is a consulting firm with service revenues of $3,900,000 and a 25% contribution margin. Its fixed costs equal $550,000. Compute the degree of operating leverage (DOL) for each company. Which company benefits more from a 20% increase in sales.