The following income statements illustrate different cost structures for two competing companies: Income Statements Number of customers (a) Company Name: Rooney 82 Rundle 82 Sales revenue (a $210)) Variable cost (a Variable cost (a $180) 50) $ 17,220 N/A $ 17,220 (14,760) Contribution margin. Fixed cost Net income 17,220 (14,760) N/A 2,460 $ 2,460 $ 2,460 Required a. Reconstruct Rooney's income statement, assuming that it serves 164 customers when it lures 82 customers away from Rundle by lowering the sales price to $110 per customer. b. Reconstruct Rundle's income statement, assuming that it serves 164 customers when it lures 82 customers away from Rooney by lowering the sales price to $110 per customer. Complete this question by entering your answers in the tabs below. Required A Required B Reconstruct Rooney's income statement, assuming that it serves 164 customers when it lures 82 customers away from Rundle by lowering the sales price to $110 per customer.