930 3. Roller Paint Co. reported the following data for the month of September. There were no beginning inventories and all units were completed (no work in process). Number of Units Total Cost Unit Cost Manufacturing costs: Variable $15.50 210,000 30,000 7.00 $22.50 $465,000 30,000 Fixed Total $675,000 Selling and administrative expenses: Variable 52 per unit sold Fixed $39,000 In the month of September, 28,000 of the 30,000 units manufactured were sold at a price of $80 per unit. (a) (b) (c) Prepare a variable costing income statement. Prepare an absorption costing income statement. Briefly explain why there is a difference in income from operations between the two methods Sold (30,000 x 80) vcor goods sold 30,oco 15.so) 2400000 45,000 935000