ABSORPTION and VARIABLE COSTING 20 points Time suggestion: 16- 17 minutes A. From the January data provided below for DEF Manufacturing Corp, prepare the Absorption Costing Income Statement, to determine Operating Income. 14 points B. Ina Variable Costing Income Statement, what amount would be shown for Total Fixed Costs? 2 points C. What are the total variable costs per unit sold? 2 points D. In January's Variable Costing Income Statement, determine the Contribution Margin amount. 2 points Sales Price per unit Number of units sold in January Sales Commission per unit Fixed Manufacturing Overhead Costs Fixed Operating Expenses Variable Manufacturing Cost per unit January 1: finished goods Number of units produced in January $ 55 90,000 $3 $ 500,000 $ 100,000 $ 30 $ 0 100,000