Based on the income statements shown below, which division has the cost structure with the highest operating leverage? SoftDrinksBottledWaterFruitJuicesRevenue $50,000   $50,000   $50,000  Variable costs  (10,000)   5,000    (30,000) Contribution margin  40,000    45,000    20,000  Fixed costs  (30,000)   40,000    (10,000) Net income $10,000   $5,000   $10,000   

A. Fruit Juices.
B. Bottled Water.
C. Soft Drinks.
D. The three divisions have identical operating leverage.


Answer: B

Business

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