Chapter 7: Variable and Absorption Method Income Statement problem, v4 GIVEN: 2. Variable Costing a. Cost per unit: Variable Mfg cost per unit b. Variable (Contribution Margin) Income Statement Sales Revenue Variable Mfg exp. Variable S\&A exp's Contribution margin Fixed Mfg Overhead Fixed S\&A expenses Net Operating Income d. The excess of the NOI using the aborbtion method over the NOI using the variable method = e. The excess of the cost of the Ending inventory (EI)- aborption method over cost of the El per the variable method = f. If there is no units of ending inventory next year, the NOI per the absorption method will be HIGHER OR LOWER than the variable method by ... (circle one)