Please answer a and b of ex 20-22.

Variable costing income statement and contribution margin analysis-service company The actual and planned data for Underwater University for the Fall term 2014 were as follows: Enrollment 4,500 4,125 Tuition per credit hour $120 $135 Credit hours 60,450 43,200 Registration, records, and marking coast per enrolled student $275 $275 Industrial coast per credit hour $64 $60 Depreciation on classroom and equipment $825,600 $825,600 Registration, records, and marketing costs vary by the number of enrolled students, while instructional costs vary by the number of credit hours. Depreciation is a fixed cost. Prepare a variable costing income statement showing the contribution margin and income from operations for the Fall 2014 term. Prepare a contribution margin analysis report comparing planned with actual performance for the Fall 2014 term