Couzen's Company's cost structure is dominated by variable costs with a contribution margin ratio of 0.27 and fixed costs of $459,000. Every dollar of sales contributes 27 cents toward fixed costs and profit. The cost structure of a competitor, Jones \& Family, is dominated by fixed costs with a higher contribution margin ratio of 0.77 and fixed costs of $2,371,500. Every dollar of sales contributes 77 cents toward fixed costs and profit. Both companies have sales of $3,825,000 annually. Required: a. Compare the two companies' cost structures. b. Suppose that both companies experience a 12 percent decrease in sales volume. By how much would each company's profits decrease