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The annual data that follows pertain to See It, a manufacturer of swimming goggles (the company had no beginning inventory): Ei: (Clie Read th Data table Requirement 1. Prepare both conventional (absorption costing) and contribution margin (variable cost income statements for See It for the year. Begin with the conventional (absorption costing) income statement. Contribution Margin (Variable Costing) Income Statement Requirement 2. Which statement shows the higher operating income? Why? Absorption costing operating income is variable costing operating income. This is because absorption costing defers $ of fixed manufacturing overhead as an asset in ending inventory. In contrast, variable costing expenses the fixed manufacturing overhead during the year