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

$\backslash$table$[[,$Ivanhoe Beans,Oriole Industries$],[$Sales$,$$$860,000,$$$860,000$