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Sullivan Equipment Company Variable Costing Income Statement For the Month Ended March 31 1 Sales (50,000 units) 2Variable cost of goods sold: 8 Variable cost of goods manufactured 4 Inventory, March 31 (10,000 units) 5 Total variable cost of goods sold 6 Manufacturing margin 7 Variable selling and administrative expenses 8 : Contribution margin 9 Fixed costs 10 Fixed manufacturing costs 1Fixed selling and administrative expenses 12 Total fixed costs 13 Income from operations $6,750,000.00 $2,400,000.00 (400,00000) 2,000,000.00 $4,750,000.00 1,550,000.00 3,200,000.00 $610,000.00 478,500.00 1,088,500.00 $2,111,500.00 Absorption Costing Income Statement Score: 52/72 Sullivan Equipment Company Absorption Costing Income Statement For the Month Ended March 31 1 Sales $6,750,000.00 2 Cost of goods sold: $3,010,000.00 400,000.00 3 Cost of goods manufactured Inventory, March 31 s Total cost of goods sold 6 Gross proft 7 Selling and administrative expenses 8 Income from operations 3,511,666.66