please fill out each cell with answers and formulas.

A. Assume that Standard can lure all 150 customers away from Variant by lowering its ales price to $85 per customer. Reconstruct Standard's inceme statement based on 300 equtomers. b. Assume that Variant ean lure all 150 customers away from Standard by lowering its cales price to $85 per customer. Reconstruct Variant's income Matement based on 300 customers. c. Why does the price-cutting strategy increase Standard's profits but result in a net loss for Variant? Exercise 2-138 Using a contribution margin format income statement to measure the magnitude of operating leverage Nagano Company, a merchandising firm, reported the following operating results. Reguired a. Reconstruct the income statement using the contribution margin format. b. Calculate the magnitude of operating leverage. c. Use the measure of operating leverage to determine the amount of net income that Nagano wi earn if sales revonue increases by 10 percent