Estimated Income Statements, usino Alsorpbion and Varlable Costing Prior to the first month of operations ending octaber J1, Marshall Inc. estimated the following operating results: The comean his eraluating a brocosal to manufachure 30,400 inite inatead of 27,280 units thius oreating af andiog invertory of 3.200 unith. asminituative cupentes. format. If at arosint bex dees nok regolve an entry leave it Blank: If an antiount bag doos not require an entry fie bye it thani. Marshall ine. Variable Costind Income Statement. tured The increase in income frger opecations ander ahspetion costing is caused by the allocytion of . The increase ie income from aperations under absoctica costing is ravbed br the algcation if number of ynits. Thus, the cost of gecds sald is The ditterence cant arob bes seplained bit the sururt uf IIYerhead cost iaduded in the invertiory