9-18 Variable and absorption costing, explaining operating income differences. 4KPlay Inc. LO3 manufactures and sells 50-inch television sets and uses standard costing. Budgeted level of production is 1. a. Operating income, January 1,000 units per month. Actual data relating to January, February, and March are $510,000 January February March EXCEL Unit data: Beginning inventory 0 300 300 Production 1,000 800 1,250 Sales 700 800 1,500 Variable costs: Manufacturing cost per unit produced 900 $ 900 $ 900 Operating (marketing) cost per unit sold S 600 $ 600 $ 600 Fixed costs: Manufacturing costs $400,000 $400,000 $400,000 Operating (marketing) costs $140,000 $140,000 $140,000 The selling price per unit is $3,000. Required 1. Present statements of comprehensive income for January, February, and March under (a) variable costing and (b) absorption costing. 2. Explain the difference in operating income for January, February, and March under variable costing and absorption costing