Final answer:
In Oklahoma, a small employer may not consist of more than 100 eligible employees. This definition fits the statistics saying 35% of U.S. workers are at firms with fewer than 100 employees.
Step-by-step explanation:
In Oklahoma, a small employer is defined as a business with a certain number of eligible employees. According to the information provided, a firm with fewer than 100 workers would be considered a small-scale business. Therefore, the correct answer to the question 'In Oklahoma, a small employer may not consist of more than how many eligible employees?' is B) 100. This aligns with the statistic that 35% of workers in the U.S. economy are employed by such firms.