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

$\backslash$table$[[,$RoastedBeans,Monat Industries$],[$Sales$,$$$1,000,000,$$$1,000,000$