Variable Costing Income Statement

The following data were adapted from a recent income statement of Procter & Gamble Company:

Net sales Operating costs Cost of products sold Marketing, administrative, and other expenses Total operating costs Income from operations 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) $82,559 $40,768 25,973 $66,741 $15,818 (in millions) $22,830 10,400