$9-23$ 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 $2017$ are as follows: $9\mathrm{.}5-33$ Full Alternative Text The selling price per unit is $$3,300.$ The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is $1,500$ units. There are no price, efficiency, or spending variances. Any production$-$volume variance is written off to cost of goods sold in the month in which it occurs. Prepare income statements for EntertainMe in January, February, and March $2017$ under $($a$)$ variable costing and $($b$)$ absorption costing. Explain the difference in operating income for January, February, and March under variable costing and absorption costing. $9-23$ 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 $2017$ are as follows: