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Variable Costing Income Statement for a Service Company The actual and planned data for Broadwater Instutute a Technical 5 chool for the Fall term were as follows: Hegistration, records, and marketing costs vary by the number of enroled studenti, while instructional costs vary by the number of credit hours. Depreciatian is a ficed cost Prepare a variable costing income statement showing the contribution margin and operating income for the fall term