Faso Fabricating, Inc. and Spinoza Fabrication Corp. are in the same industry and are located in the same region of the country. They have condensed income statements as follows:

$\backslash$table$[[,\backslash$table$[[$Faso$],[$Fabricating$,],[$Inc$.$ Year $2]],\backslash$table$[[$Faso$],[$Fabricating$,],[$Inc$.$ Year $1]],\backslash$table$[[$Spinoza$],[$Fabrication$],[$Corp$.$ Year $2]],\backslash$table$[[$Spinoza$],[$Fabrication$],[$Corp$.$Year $1]]],[$Sales$,$$$362,000,$$$338,000,$$$422,000,$$$395,000$