1. On variable cost of goods sold budget, Where from/how calculated is the beginning finished goods inventory for the year?
2. On variable cost of goods sold budget, Where from/how calculated is the variable cost of goods sold for the year?
3. On variable costing income statement, Where from/how calculated are the fixed manufacturing expenses for the 2nd quarter?
4. On variable costing income statement, Where from/how calculated is the income tax expense for the 4th quarter?

Show the calculation please