ated Income Statements, using Absorption and Variable Costing to the first month of operations ending October 31, Marshall Inc. estimated the following operating results: es (23,200 x $81) $1,879,200 nufacturing costs (23,200 units): Direct materials 1,127,520 Direct labor 266,800 Variable factory overhead 125,280 Fixed factory overhead 148,480 Forced selling and administrative expenses 40,400 Variable selling and administrative expenses 48,800 The company is evaluating a proposal to manufacture 25,600 units instead of 23,200 units, thus creating an ending inventory of 2,400 units. Manufacturing the additional units will not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total selling and administrative expenses a. 1. Prepare an estimated Income statement, comparing operating results il 23,200 and 25,600 units are manufactured in the absorption costing format. If an amount box does not require an entry leave it blank. Marshall Inc. Absorption Costing Income Statement For the Month Ending October 31 23,200 Units Manufactured 25,600 Units Manufactured Alau eBock Show Me How Print Item a. 2. Prepare an estimated income statement, comparing operating results it 23,200 and 25,600 units are manufactured in the variable costing format. If an amount box does not require an entry leave it blank. Marshall Inc. Variable Costing Income Statement For the Month Ending October 31 23,200 Units Manufactured 25,600 Units Manufactured Variable cost of goods sold: Fixed costs