Sales (40,000590) Mabufscturing costs (40,000 units) 3,600,000 Direct materials Durect labor Variable factory owerhead Fined factory overhead 1,440,000 400,000 240,000 nxed selling and adminitutrative expenses 120,000 Variablo seliling and administratve expenses 200,000 require an entry leave a biank Marahall Ine. Abserption Costing Inceme statement For the Menth Ending October 31 40,000 Units Manufactured 50,000 Units Manufactured Cosk of goods sold