The following data were adapted from a recent income statement of The Bluth Company: (in millions) Sales $204,410 Operating costs: Cost of products sold $(98,120) Marketing, administrative, and other expenses (65,410) Total operating costs $(163,530) Operating income $40,880 Assume that the variable amount of each category of operating costs is as follows: (in millions) Cost of products sold $55,190 Marketing, administrative, and other expenses 26,570 a. Based on the data given, prepare a variable costing income statement for Bluth, assuming that the company maintained constant inventory levels during the period. The Bluth Company Variable Costing Income Statement (assumed) (in millions) Sales Variable cost of products sold Manufacturing margin LDI Variable marketing, administrative, and other expenses Contribution margin Fixed costs: Fixed manufacturing costs Fixed marketing, administrative, and other expenses Total fixed costs Operating income