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Answer (C) is correct . The degree of operating leverage (DOL) is the multiple of contribution margin over operating income (also called earnings before interest and taxes, or EBIT). A high multiple indicates heavy use of fixed costs in the firm’s operations. This firm’s contribution margin is 3 times EBIT. Thus, a given percentage change in sales will result in a change 3 times as great in EBIT.

Answer (A) is incorrect because Changes in EBIT are caused by changes in sales, not the other way around.
Answer (B) is incorrect because A change is sales resulting in an equal change in EBIT would only result from a degree of operating leverage of 1.
Answer (D) is incorrect because Changes in EBIT are caused by changes in sales, not the other way around.