a. Prepare a variable costing income statement, assuming that the fixed manufacturing costs were $54,000 and the variable selling and administrative expenses were $38,000. In your computations, round unit costs to two decimal places and round final answers to the nearest dollar. a. Prepare a variable costing income statement, assuming that the fixed manufacturing costs were $54,000 and the variable selling and administrative expenses were $38,000. In your computations, round unit costs to two decimal places and round final answers to the nearest dollar. b. Reconcile the absorption costing income from operations of $231,000 with the variable costing income from operations determined in (a). Reconciliation of Absorption and Variable Costing