Sales revenue Cost of Goods Sold Gross Margin Operating Expenses Operating Income Gain on the sale of equipment Net Income Company A $1,000 (600 400 (220) 180 150 $ 330 Company B $ 2,000 (1,100) 900 (700) 200 $ 200 Assume both companies receive a $1,000 increase in sales and the return on sales ratio does not change. Under these circumstances Sales revenue Cost of Goods Sold Gross Margin Operating Expenses Operating Income Gain on the sale of equipment Net Income Company A $1,000 (600 400 (220) 180 150 $ 330 Company B $ 2,000 (1,100) 900 (700) 200 $ 200 Assume both companies receive a $1,000 increase in sales and the return on sales ratio does not change. Under these circumstances