Obj. 1 BE 7-1 Variable costing Marley Company has the following information for March: Sales Variable cost of goods sold Fixed manufacturing costs Variable selling and administrative expenses Fixed selling and administrative expenses $912.000 474,000 82,000 238,100 54,700 Determine (a) the manufacturing margin, (b) the contribution margin, and (c) operating income for Marley Company for the month of March. BE 7-2 Variable costing-production exceeds sales Obj. 1 Fixed manufacturing costs are $44 per unit, and variable manufacturing costs are $100 per unit. Production was 67,200 units, while sales were 50,400 units. Determine (a) whether variable costing operating income is less than or greater than absorption costing operating income, and (b) the difference in variable costing and absorption costing operating income. BE 7-3 Variable costing-sales exceed production Obj. 1 The beginning inventory is 52,800 units. All of the units that were manufactured during the period and 52,800 units of the beginning inventory were sold. The beginning inventory fixed manufac turing costs are $14.70 per unit, and variable manufacturing costs are $30 per unit. Determine (a) whether variable costing operating income is less than or greater than absorption costing oper- ating income, and (b) the difference in variable costing and absorption costing operating income in the conied scanned, or duplicated, in whole or in part. WCN 02-200-310