Cost of goods sold under absorption costing Fixed manufacturing overhead as period expense under variable costing Sales revenue Variable manufacturing costs under variable costing Year 1 Year 2 Cost of goods sold under absorption costing 0 0 Fixed manufacturing overhead as period expense under variable costing Sales revenue Variable manufacturing costs under variable costing 0 0 Required 2 >Year 1 Year 2 Subtotal 0 0 Cost of goods sold under absorption costing Fixed manufacturing overhead as period expense under variable costing 0 0 Sales revenue 2 Variable manufacturing costs under variable costingYear 1 Year 2 Subtotal Total $ 0 0 $ 0 0 Operating income under variable costing Operating loss under variable costing Required 2 >Required 2 Add: Operating income under absorption costing Less: Operating income under absorption costing