Ince, we discussed the diterences between a contribution Income statement verse traditional approach laborption whice GAAP) There is no difference in operating income between the two it is a munding company since al cost of goods sold are variable - Manufacturing company when the crits produced the same as the units sold However the operating come will be out for acting company when the units produced do NOT equal the units sold Ha manufacturing company builds a lot of mentary and does not let the fired inanulacturing overhead will be expensed under the contribution marginapproach and under the traditional approach the food manufacturing bahead will not be exposed a cost of goods sold and it will remain in the inventory on the balance sheet Therefore based on the previous paragraph, when indary levelse under which proad will show high operating income? Traditional abortion (MP) Contribution