问题如下：
If two companies have identical unit sales volume and operating risk, they are most likely to also have identical:
选项：
A.sales risk.
B.business risk.
C.sensitivity of operating earnings to changes in the number of units produced and sold.
解释：
C is correct.
The companies’ degree of operating leverage should be the same, consistent with C. Sales risk refers to the uncertainty of the number of units produced and sold and the price at which units are sold. Business risk is the joint effect of sales risk and operating risk.
所以对于sales risk leverage，我们没有特定的公式？
比如operating risk 对应的是DOL
financial risk对应的是DFL
