Variable Costing Income Statement The following data were adapted from a recent income statement of The Bluth Company: Sales Operating costs: (in millions) $241,020 Cost of products sold $(115,690) Marketing, administrative, and other expenses (77,130) Total operating costs $(192,820) Operating income $48,200 Assume that the variable amount of each category of operating costs is as follows: Cost of products sold Marketing, administrative, and other expenses (in millions) $65,080 31,330