参考答案：C

解析：

Using the EBITDA coverage (EBITDA/Interest expense) to measure leverage tolerance, Omega has less tolerance for leverage. Omega’s EBITDA coverage is 1.4 ($ 79300 EBITDA/$58100 interest expense) and Alpha’s EBITDA coverage is 1.6 ($69400 EBITDA/$44000 interest expense). Using the quick ratio to measure liquidity, Alpha is more liquid than Omega. Alpha’s quick ratio is 0.6 ($216700 quick assets/S361000 current liabilities) and Omega’s quick ratio is 0.5 ($ 211300 quick assets/$ 404400 current liabilities). Using EBITDA margin to measure operational efficiency, Alpha is less operationally efficient than Omega. Alpha’s EBITDA margin is 4.2% ($69400 EBITDA/$1650000 revenue) and Omega’s EBITDA margin is 5.5% ($ 79300 EBITDA/$1452000 revenue). Using fixed asset turnover to measure the efficiency of fixed assets, Omega uses its fixed assets less efficiently than Alpha. Alpha’s fixed asset turnover is 5.5 ($1650000 revenue/$ 300000 average fixed assets) and Omega’s fixed asset turnover is 4.5 ($1452000 revenue/$ 323000 average fixed assets).