Aninvestment banker is analyzing two companies that specialize in the production and sale of candied yams. Carla Vista Yams uses a labor$-$intensive approach and Sandhill Yams uses a mechanized system. CVP income statements for the two companies are shown below.

$\backslash$table$[[,\backslash$table$[[$Carla Vista$],[$Yams$]],$Sandhill Yams$],[$Sales$,$$$391,000,$$$391\mathrm{.}000$