Variable and Absorption Costing Ansara Company had the following abbreviated income statement for the year ended December 31, 20Y2: (in millions) Sales Cost of goods sold Selling, administrative, and other expenses $18,769 $15,471 2,049 $17,520 $1,249 Total expenses Income from operations Assume that there were $3,860 million fixed manufacturing costs and $1,170 million fixed selling, administrative, and other costs for the year. The finished goods inventories at the beginning and end of the year from the balance sheet were as follows: January 1 December 31 Assume that 30% of the beginning and ending inventory consists of fixed costs. Assume work in process and materials inventory were unchanged during the period. $2,354 million $2,408 million a. Prepare an income statement according to the variable costing concept for Ansara Company for 20Y2. Round to nearest million