An investment banker is analyzing two companies that specialize in the production and sale of gourmet cappuccino and chai mixes. Sunland Beans Co$.$ uses a labor$-$intensive approach and Carla Vista Industries uses a mechanized system. Variable costing income statements for the two companies are shown below:

$\backslash$table$[[,$SunlandBeakss,Carla Vista Industrie$],[$Sales$,$$$940,000,$$$940,000$