INSTRUCTIONS: ASSUME THE SALES REVENUE DECREASES BY $20\%.$ PREPARE A CVP INCOME STATEMENT FOR EACH COMPANY. $($DON$\text{'}$T ROUND INTERMEDIATE CALCULATIONS$)....$The degree of operating leverage for company Cullumber is $3\mathrm{.}1$ and the degree of operating leverage for company Blossom is $4\mathrm{.}2.$ The following CVP income statements are available for Cullumber Corp. and Blossom, Inc.