Estimiale Inaore: Statements, using Abseption an:l Var able Costing Prior to the first month of operations ending October 31 Marshal Inc. estimated the following operating results: Saes (12,80O x $45) Marnufacturing costs (12,800 unts): $576,DD Direct materials Diret lhor Veriable factory overhead 350,720 83,200 30,400 46,DB0 Fixed seling and administrative experises 12,5D0 Variable selling and administrative expenses 15,2010 The company is evaluating a proposal to manutacture 1,100 units instead of 12,600 units, thus creating an Inventory, October 31 of 1,600 units. Manufacturing the additional units wil not change sales, unit variable tactory overhead costs, total tixed factory overhead cost, or total seling and administrative expenses. a. 1 Prepare an estimated income statement, comparing a erating res sir 12 00 and 14,400 units are manufactured n the absor tion costri armat. Ir anmount box does not req re an entry eave it blank af enter"0". Marshall Inc. Absorption Costing Income Statement For the Month E October 31 12,800 Unts Manufocturod 14,400 Unts Manufactunod 576,000 Sales Cost of goods sold: Cost of goods manufactured Inventory, October 31 Total cost of goods sold