$9-21.$ VARIABLE AND ABSORPTION COSTING, EXPLAINING OPERATING$-$INCOME DIFFERENCES. Nascar Motors assembles and sells motor vehicles and uses standard costing. Actual data relating to April and May $2020$ are as follows:

$9-22.$ THROUGHPUT COSTING $($CONTINUATION OF $9-21).$ The variable manufacturing costs per unit of Nascar Motors are as follows:

Required $1.$ Prepare income statements for Nascar Motors in April and May $2020$ under throughput costing$\mathrm{.}2.$ Contrast the results in requirement $1$ with those in requirement $1$ of Exercise $9-21.3.$ Give one motivation for Nascar Motors to adopt throughput costing.