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Lopez Company and Hall Company each have sales of $250.000 and costs of $160,000. Lopez Company's costs consist of $50,000 fixed and $110,000 variable, while Hall Company's costs consist of $110,000 fixed and $50,000 variable. Required: a) Prepare contribution margin income statements for each company. b) Are the net income amounts the same for both companies? c) Which company will suffer the greatest decline in net income if sales decrease by 20%