Year 1 Year 2 Year 3 Variable costing income Beginning finished goods inventory (units) Ending finished goods inventory (units) Fixed manufacturing overhead per unit $110,000 $114,400 $118,950 o 1,200 700 1,200 800 $2.50 $2.50 $2.50 700 Page 729 Exercise 18-27 Contribution margin income statement A1 Use the amounts shown on the contribution margin income statements below to compute the missing amounts denoted by letters a through n. Company A Company B Number of units sold a Per unit Total $208,000 150,400 1,975 Total Per unit h i $65 b $39.500 Sales Variable costs Contribution margin Fixed costs Net income c d 43,450 k 1 n e f 19.750 $ 46,400 9 m