Company A is a manufacturer with current sales of $3,000,000 and a 60% contribution margin. Its fixed costs equal $1,320,000. Company B is a

Company A is a manufacturer with current sales of $3,000,000 and a 60% contribution margin. Its fixed costs equal $1,320,000. Company B is a consulting firm with current service revenues of $3,100,000 and a 25% contribution margin. Its fixed costs equal $270,000. Compute the degree of operating leverage (DOL) for each company. Identify which company benefits more from a 20% increase in sales.