Question 3 20 pts (20 pts) Delta Airlines had the following data (in millions) for 2019 Beginning and ending inventory None Sales $1250 Direct materials used 450 Direct labor 250 Indirect manufacturing costs: Variable 200 Fixed 100 Variable Manufacturing cost of goods sold Manufacturing cost of goods sold Selling and Administrative expenses Variable 105 Fixed 90 Gross profit Contribution margin Prepare an income statement using (and as you do it fill in the blanks where applicable): a) the contribution approach b) the absorption approach