$9-23.$ VARIABLE AND ABSORPTION COSTING, EXPLAINING

OPERATING$-$INCOME DIFFERENCES. EntertainMe Corporation manufactures and sells $50-$inch television sets and uses standard costing. Actual data relating to January, February, and March $2020$ are as follows:

$\backslash$table$[[,$January,February,March$],[$Unit data:,,,$],[,$ Beginning inventory,$0,150,150],[$Production$,1,500,1,400,1,520],[$Sales$,1,350,1,400,1,530],[$Variable costs:,,,$],[$Manufacturing cost per unit produced,$$1,000,$$$1,000,$$$1,000$

$1.$ Prepare income statements for EntertainMe in january, february, and march $2020$ under $($a$)$ variable costing and $($b$)$ absorption costing.

$2.$ Explain the difference in operating income for jan, feb, and march under variable costing and absorption costing.