If the degree of financial leverage (DFL) is 1.00, the operating breakeven point compared to the breakeven point, is most likely:
When DFL (= operating income ÷ net income) = 1.00, operating income = net income, meaning the fixed cost of debt is zero. The breakeven point is: (fixed costs + fixed cost of debt) ÷ contribution margin. Because the fixed cost of debt is zero, the company's breakeven point becomes: fixed costs ÷ contribution margin, which is the same as the operating breakeven point.