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B is corrent. The degree of operating leverage (DOL) is a measure of the change in earnings available to common stockholders associated with a given change in sales volume.  It is calculated, for a particular level of sales, as


A is incorrect. The statement describes the degree of financial leverage (DFL), not the degree of operating leverage (DOL).
C is incorrect. The degree of total leverage is the multiple of the degree of operating leverage and the degree of financial leverage. Other things equal, DOL is higher if the degree of total leverage is higher.
D is incorrect. DOL is specific to the initial sales level and varies with the initial sales level.