675 4. Proitability analysls by channelo of marketing; varlanco analysis. Tho Lindale Electric Company manuactures small electrical homo appliances and distributes them via retailers, wholemerketing costs that sid in ones. The company's marketing cost system employs functional standard During December, the Cost Department calling expenses by channols of distribution. coming year: coac, the Cost Department calculated the following standard unit costs for the spley cons 4P A. wronsur ur ure year, actual activity and costs were: A. Reqirea: An income statement by channels of marketing with: (1) Functional marketing expenses at standard and (2) The variances of actual from standard costs to arrive at actual operating income