$9-23$ Variable and absorption costing, explaining operating$-$income differences. Crystal Clear Corporation manufactures and sells $50-$inch televi sets and uses standard costing. Actual data relating to January and February $2017$ are as follows:

$\backslash$table$[[,$January,February$],[$Unit data$],[$Beginning entry,$0,100],[$Production$,1,400,1275],[$Sales$,1,300,1375],[$Variable costs$],[$Manufacturing cost per unit produced,$$950,$$$950$