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

$\backslash$table$[[,$WildhorseBeans,Blossom Industries$],[$Sales$,$$$1,220,000,$$$1,220,000$