The following data were adapted from a recent income statement of Bluth Company:

	(in millions)
Net sales	$235,390
Operating costs:
Cost of products sold	$112,990
Marketing, administrative, and other expenses	75,320
Total operating costs	$188,310
Income from operations	$47,080

Assume that the variable amount of each category of operating costs is as follows:

			(in millions)
Cost of products sold			$63,560
Marketing, administrative, and other expenses			30,600

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Based on the above data, prepare a variable costing income statement for Bluth Company, assuming that the company maintained constant inventory levels during the period.

Bluth Company
Variable Costing Income Statement
(in millions)
				$
				$
				$
Fixed costs:
		$
Income from operations				$