The following data were adapted from a recent income statement of Ansara Company for the year ended December 31:

(in millions)
Sales	$24,030
Cost of goods sold	$(20,430)
Selling, administrative, and other expenses	(2,160)
Total expenses	$(22,590)
Operating income	$1,440

Assume that $5,230 million of cost of goods sold and $1,190 million of selling, administrative, and other expenses were fixed costs. Inventories at the beginning and end of the year were as follows:

Beginning inventory	$2,850
Ending inventory	$3,330

Also, assume that 40% of the beginning and ending inventories were fixed costs.

a. Prepare an income statement according to the variable costing concept for Ansara Company. Round numbers to nearest million. Ansara Company Variable Costing Income Statement (assumed) For the Year Ended December 31