Please look over my solution to this week's module problem. For the variable costing solution, it seems that I do not include beginning inventory in the computation. (You can easily reconcile my solution to one that follows the computation shown in the text that does include the beginning inventory. The contribution margin and net income will be the same.) For the absorption costing solution, I do include beginning inventory at its stated dollar amount. Why does it work for me to "ignore" beginning inventory for variable costing but not for absorption costing?