se the following data (in millions) for 2011 for Sprouse Company to make a variable costing income statement, and an absorption costing income statement under the given conditions: Sales $150 Variable FOH $5 Var. S&A 27 DL 20 Fixed S&A 25 DM 50 Fixed FOH 10

a. Inventory levels remained constant. Absorption Costing Inc Stmt Variable Costing Inc Stmt

b. No beginning inventory; 68 units were made; 52 units were sold. Absorption Costing Inc Stmt Variable Costing Inc Stmt