(in millions) Sales $167,020 Operating costs: Cost of products sold $80,170 Marketing, administrative, and other expenses 53,450 Total operating costs $133,620 Income from operations $33,400 Assume that the variable amount of each category of operating costs is as follows: (in millions) Cost of products sold $45,100 Marketing, administrative, and other expenses 21,710 a. Based on the data given, prepare a variable costing income statement for Bluth Company, assuming that the company maintained constant inventory levels during the period. Bluth Company Variable Costing Income Statement (assumed) (in millions) Sales Variable cost of products sold Manufacturing margin Variable marketing, administrative, and other expenses iv Contribution margin Fixed costs: Fixed manufacturing costs Fixed marketing, administrative, and other expenses Total fixed costs V Income from operations