The CVP income statements shown below are available for Armstrong Company and Contador Company. Contador Co. Armstrong Co. Sales $495,000 $495,000 Variable costs 239,000 51,000 Contribution margin 256,000 444,000 Fixed costs 156,000 344,000 $100,000 $100,000 Net income (a1) Compute the degree of operating leverage for each company. (Round answers to 2 decimal places, e.g. 1.15.) Degree of Operating Leverage Armstrong Contador (b) Assuming that sales revenue increases by 10%, prepare a variable costing income statement for each company. Contador Company Armstrong Company