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CHAPTER 5 . RELEVANT INFORMATION FOR DECISION MAKING WITH A FOC 5-33 Straightforward Absorption and Contribution Statement Anzola Company had the following data (in millions) for a recent period. Fill in the blanks. There were no beginning or ending inventories. a. Sales $920 b. Direct materials used 350 c. Direct labor 210 Indirect manufacturing costs: d. Variable 100 C. Fixed f. Variable manufacturing cost of goods sold Manufacturing cost of goods sold Selling and administrative expenses: h. Variable i. Fixed j. Gross profit k. Contribution margin