Two companies. The North and South sell the same type of product in the same type of market. Their budgeted profit and loss account for the year ended $31$st March, $2018$ were as follows:

$\backslash$table$[[,$North,,South,$],[$Sales$,,75,000,,75,000],[$Variable cost$,60,000,,50,000,],[$Fixed Cost,$7\mathrm{.}500,,17\mathrm{.}500,],[$Net Profit,,$\frac{67\mathrm{.}500}{7,500},,\frac{67,500}{7,500}$