The actual and planned data for Broadwater Institute \& Technical School for the Fall term were as follows: s with non-gray backgrounds are protected and cannot be edited. isterisk (") will appear to the right of an incorrect entry. Registration, records, and marketing costs vary by the number of enrolled students, while instructional costs vary by the number of credit hours. Depreciation is a fixed cost. Prepare a variable costing income statement showing the contribution margin and operating income for the Fall term