Number of units produced Number of units sold Sales price per unit 2,800 1,700 670.00 50.00 Direct materials per unit Direct labor per unit Variable manufacturing overhead per unit Fixed manufacturing overhead per unit ($331,240 + 2,800 units) Total variable selling expenses ($12 per unit sold) 80.00 30.00 118.30 20,400.00 Total fixed general and administrative expenses 78,000.00 Presidio, Inc. Full Absorption Income Statement Gross Margin Less: Non-Manufacturing Expenses Net Operating Income Complete a variable costing income statement for Presidio. Assume there was no beginning inventory. Presidio, Inc. Variable Costing Income Statement Contribution Margin Less: Fixed Costs Compute the difference in profit between full absorption costing and variable costing. Difference in Profit