The January contribution format income statement of Steffel Corporation appears below: 
The degree of operating leverage is closest to:
Definitions:
Pulmonary Vein
A blood vessel that carries oxygenated blood from the lungs back to the left atrium of the heart.
Superior Vena Cava
A large vein that carries deoxygenated blood from the upper half of the body to the heart.
Inferior Vena Cava
The large vein that carries deoxygenated blood from the lower and middle body into the right atrium of the heart.
Pulmonary Artery
The blood vessel that transports blood lacking oxygen from the heart's right ventricle to the lungs to receive oxygen.
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