The sales and cost data for two companies in the transportation industry are as follows:

$\backslash$table$[[,$X Company,Y Company$],[,$Amount,Percent,Amount,Percent$],[$Sales$,$$$128,000,100\mathrm{.}00,$$$128,000,100\mathrm{.}00],[$Variable costs,$76,800,60\mathrm{.}00,38,400,30\mathrm{.}00],[$Contribution margin,$51,200,40\mathrm{.}00,89,600,70\mathrm{.}00],[$Fixed costs,$36,200,,72,250,],[$Operating income $({}_B),\backslash$table$[[$$$15,000$