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Whitman Company Variable Costing Income Statement Reconcile any difference between the net operating income on your variable costing income statement and the net operating income on the absorption costing income statement above. Note: Enter any losses or deductions as a negative value. Whitman Company has just completed its first year of operations. The company's absorption costing income statement for the year follows: The company's selling and administrative expenses consist of $307,500 per year in fixed expenses and $4 per unit sold in variable expenses. The $22 unit product cost given above is computed as follows