3. Income for Company 1 and Company 2 appear below: Sales Variable Costs Contribution Margin Fixed Costs Income Company 1 Company 2 $ 110,000 $ 110,000 $ 20,000 $ 60,000 $ 90,000 $ 50,000 40,000 $ $ 50,000 $50,000 To receive full points, you must complete this problem using the Operating Leverage Formula A. Using operating leverage, calculate the resulting Operating Income (as a percentage) if the (12 pts.) revenue increases by 20% for both companies. What is the resulting income for each company? B. The incomes for the two companies were the same until revenue increased by the identical (8 pts.) amount. Please explain why the change in income was not the same. In your explanation address how risk differs between Company 1 and Company 2