The CVP income statements shown below are available for Sandhill Company and Wildhorse Company.

		Sandhill Co.				Wildhorse Co.
Sales revenue			$737,000				$737,000
Variable costs			353,000				220,000
Contribution margin			384,000				517,000
Fixed costs			284,000				417,000
Operating income			$100,000				$100,000

	Operating leverage
Sandhill Co.	3.84
Wildhorse Co.	5.17

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