An investment banker is analyzing two companies that specialize in the production and sale of candied yams. Sheridan Yams uses a labor-intensive approach, and Sunland Yams uses a mechanized system. CVP income statements for the two companies are shown below. Sheridan Yams Sunland Yams Sales $394,000 $394,000 Variable costs 310,000 156,000 Contribution margin 84,000 238,000 Fixed costs 34,000 188,000 Net income $50,000 $50,000 The investment banker is interested in acquiring one of these companies. However, she is concerned about the impact that each company's cost structure might have on its profitability. Determine the effect on each company's net income if sales decrease by 15% and if sales increase by 10%. Assume that sales fluctuations are attributable to changes in units sold. Do not prepare income statements. (Round answers to 2 decimal places, e.g. 10.52. If % change is negative, enter amount with either a negative sign or parenthesis, eg.-10.52 or (10.52).) Sales decrease by 15% Sheridan Yams % Change in Net Income Sunland Yams Sales increase by 10% Sheridan Yams Sunland Yams %