Selling Price/Unit	Units Produced	Units Sold	Fixed Manufacturing	Direct Materials/Unit	Direct Labor/Unit	Variable OH/Unit	Var S,G,A/Unit	Fixed S,G, & A
$100	200	150	$1500	$3	$4	$10	$30	$2000

Year 1

Absorption Costing

Variable (Direct) Costing

Account Calculation Total Amount Account Calculation Total amount

Sales Revenue			Sales Revenue
COGS			Variable Expenses
Gross Margin			Contribution Margin
S, G, & A			Fixed Expenses
Operating Income			Operating Income