Print Item Fixed manufacturing costs X Variable selling and administrative expenses X X Manufacturing margin X Contribution margin Fixed costs X Income from operations b. Prepare an absorption costing income statement Roller Paint Co. Absorption Costing Income Statement For the Month Ended September 30 X Cost of goods sold: X Cost of goods sold Gross profit X Income from operations X C. Briefly explain why there is a difference in income from operations between the two methods The difference in the amount of income from operations is a result of the treatment of