A company's operating leverage refers to the difference between actual or budgeted sales and the break-even point O how a company budgets for future operations decisions about the use of debt versus equity o the extent to which fixed costs are used to operate a business Which of the following is not relevant to the decision to eliminate an unprofitable segment? O the segment margin la common fixed costs o direct fixed costs O segment revenue Total sales - total variable costs is equal to net income O fixed costs 0 total contribution margin O margin of safety A manager is deciding whether to make or buy a component of the product that the company manufactures. Which of the following is not relevant to the decision? fixed overhead that will be avoided if the product is purchased the price of the product charged to customers O the purchase price of the product, if it is bought variable manufacturing overhead incurred to make the product