The following income statements illustrate different cost structures for two competing companies: Income Statements Company Name Munoz Jordan Number of customers (a) 82 82 Sales revenue (a * $230) $ 18,860 $ 18,860 Variable cost (a * $190) N/A (15,580) Variable cost (a x $0) 0 N/A Contribution margin 18,860 3,280 Fixed cost (15,580) 0 Net income $ 3,280 $ 3,280 Required a. Reconstruct Munoz's income statement, assuming that it serves 164 customers when it lures 82 customers away from Jordan by lowering the sales price to $130 per customer. b. Reconstruct Jordan's income statement, assuming that it serves 164 customers when it lures 82 customers away from Munoz by lowering the sales price to $130 per customer