B 4. 5 Data Section 7 Actual production in units 8 Sales in units 9 Sales price per unit 10 Variable manufacturing costs per unit 11 Variable selling costs per unit 12 Fixed manufacturing costs 13...

Please help with Formula4 and Formula8

Extracted text: B 4. 5 Data Section 7 Actual production in units 8 Sales in units 9 Sales price per unit 10 Variable manufacturing costs per unit 11 Variable selling costs per unit 12 Fixed manufacturing costs 13 Fixed selling expenses 100000 80000 30 14 2 315000 100000 14 15 Answer Section 16 17 Income statement: Absorption costing 18 19 Sales -B8*B9 20 Cost of goods sold: Variable manufacturing costs Fixed manufacturing costs Total goods available for sale Less ending inventory Cost of goods sold -B7*B10 EB12 =(B21+B22) 21 22 23 24 FORMULA4 =(B23-B24) =(C19-C25) 25 26 Gross profit 27 Selling expenses: Fixed selling expenses Variable selling expenses Total selling expenses -B7 -B8*B11 28 29 =(B28+B29) =(C26-C30) 30 31 Operating income 32 33 34 Income statement: Variable costing 35 36 Sales |=IF((C19=0),0,(B8*B9)) 37 Cost of goods sold: 38 -B7*B10 Variable manufacturing costs Less ending inventory Variable cost of goods sold 39 FORMULA8 40 41 Manufacturing margin 42 Variable selling expenses 43 Contribution margin 44 Fixed costs: =(B38-B39) ЕС36-С40) B8*B11 =(C41-C42) -B12 =IF((C19=0),0,B13) 45 Fixed manufacturing costs Fixed selling expenses Total fixed costs 46 =(B45+B46) =(C43-C47) 47 48 Operating income 49 60