The contribution margin income statement is structured to emphasize what?

		Cost Functionality
		Cost Behavior
		Organizational Efficiency
		Cost Drivers

Which of the following statements is correct

		When an equal number of units are produced and sold, net income is significantly higher under the absorption costing than variable costing
		When an equal number of units are produced and sold, net income is higher under variable costing that absorption costing
		When an equal number of units are produced and sold, net income is marginally higher under the absorption costing than variable costing
		When an equal number of units are produced and sold, net income under absorption costing is the same as net income under variable costing