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<!-- Created by Charles Hoffman, CPA 2/4/2019 9:13:46 AM -->
<!-- Public domain dedication: https://creativecommons.org/publicdomain/zero/1.0/ -->
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<roleRef xlink:href='company.xsd#VarianceAnalysis' roleURI='http://www.ABCCompany.com/company/level4/VarianceAnalysis' xlink:type='simple'/>
<calculationLink xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:type="extended" xlink:role="http://www.ABCCompany.com/company/level4/VarianceAnalysis">
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