Sales $290,740 Operating costs: Cost of products sold $139,560 Marketing, administrative, and other expenses 93,040 Total operating costs $232,600 Income from operations $58,140 Assume that the variable amount of each category of operating costs is as follows: (in millions) Cost of products sold $78,500 Marketing, administrative, and other expenses 37,800 a. Based on the data given, prepare a variable costing income statement for Bluth Company, assuming that the company maintained constant inventory levels during the period. Bluth Company Variable Costing Income Statement (assumed) (in millions) Fixed costs