The following CVP income statements are available for Blanc Company and Noir Company.

		Blanc Company		Noir Company
Sales		$540,000		$540,000
Variable costs		324,000		270,000
Contribution margin		216,000		270,000
Fixed costs		189,000		243,000
Net income		$27,000		$27,000

Assuming that sales revenue increases by 20%, prepare a CVP income statement for each company. Assuming that sales revenue decreases by 20%, prepare a CVP income statement for each company.