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Warring Industries manufactures and sells a single product. The controller has prepared the following income statement for the most recent year: Requirements 1. Will the company's operating income under variable costing be higher, lower, or the same as its operating income under absorption costing? Why? Project the company's operating income under variable costing without preparing a variable costing (Click the icon to view the data.) 2. The company produced 15,000 units and sold 9,500 units during the year ending December 31. Fixed manufacturing overhead (MOH) for the year was $360,000, while fixed operating expenses were $56,000 The company had no beginning inventory income statement. 3. Prepare a variable costing income statement for the year Requirement 1. Will the company's operating income under variable costing be higher, lower, or the same as its operating income under absorption costing? Why? Warring's operating income under variable costing will be lower than its operating income under absorption costing. This is because under absorption costing, some of the fixed MOH remains "trapped' on the balance sheet as part of the cost of inventory. Under variable costing, all fixed MOH incurred during the period is expensed as a period cost. Requirement 2. Project the company's operating income under variable costing without preparing a variable costing income statement. Begin by selecting the correct formula to reconcile the difference between the two income figures. Then enter the amounts to calculate the difference in operating income. Change in inventory level in units x Fixed MOH per unit -Difference in operating income 5,500 24 132,000 Data Table Now calculate Warring's projected operating income (loss) under variable costing. (Use a minus sign or parentheses for a loss.) Projected operating income (loss) under variable costing (53,500) Warring Industries Traditional Income Statement (Absorption Costing) For the Year Ended December 31 Requirement 3. Prepea ariable costing income statement for the year. (Use a minus sign or parentheses for a loss.) Sales revenue Less: Cost of goods sold Gross profit Less: Operating expenses Operating income S 608,000 465,500 Warring Manufacturing Contribution Margin Income Statement (Variable Costing) For the Year Ended December 31 S 142,500 64,000 Sales revenue 608,000 $ 78,500 Less: Variable expenses 228000 9500 370500 Variable cost of goods sold PrintDone Variable operating expenses Contribution margin Less: Fixed expenses 360,000 56,000 -45500 Fixed manufacturing overhead Fixed operating expenses ting income (loss)