The CVP income statements shown below are available for Armstrong Company and Contador Company.

Armstrong Co. Contador Co.

Sales $599,800 $599,800

Variable costs 275,400 82,100

Contribution margin 324,400 517,700

Fixed costs 165,100 358,400

Net income $159,300 $159,300

Degree of operating leverage:

ArmStrong 2.036

Contador 3.249

Assuming that sales revenue increases by 10%, create a variable costing income statement for each company.