Quinn Corporation Had the Following Income Statement for the Current

Quinn Corporation had the following income statement for the current year: $$\begin{array} { l r } \text { Sales } & \$ 80,000 \\\text { Variable expenses } & 56,000 \\\text { Contribution margin } & \$ 24,000 \\\text { Fixed expenses } & 16,000 \\\text { Operating incame } & \$ 8000\end{array}$$ What is the degree of operating leverage for Quinn Corporation for the current year?

A) 0.333
B) 2.000
C) 2.333
D) 3.000