(B) Operating Leverage for two of its Associate Companies Estimations concerning sales, variable cost and fixed costs for two of its associates (Company A & Company B) are given below: Estimations for 2021 for Company A & B Information Sales (units & price) Variable Cost per unit (S) Fixed Cost (S) Company A 2,000 units @ 50 per unit S 20 per unit 20,000 Company B 2.000 units @ 50 per unit $ 30 per unit 12,000 ( (4) Based on the information given above in table (as given in B above), compute the following: (1) Operating Income of both the companies (A & B) (5 marks) (iii) Operating leverage at 2,000 level of activity (for both the companies). Comment on the results. (10 marks)