Impact of Operating Leverage on Profits (in thousands) Firm F Firm v Firm 2F Sales $10 $11$195 Operating Costs Fixed 14 Variable Operating Profit 1 $2$2.5 FC/total costs 78 22 82 FC/sales 70 18 n72 16-416-4 Sales $10 $11 $19.5 Operating Costs Fixed 7 2 14 Variable 2 7 3 Operating Profit FC/total costs .78 .22 .82 FC/sales .70 .18 .72