$($anything helps, thank you sm$!!!)$In May, ReVitalAde produced $22,000$ cases of powdered drink mix and sold $23,000$ cases, of which, $1,000$ were produced in April. The total April production was $13,000.$ The sales price was $$29,$ variable costs were $$12$ per case $($$$9$ manufacturing and $$3$ selling and administrative$),$ and total fixed costs were $$100,000($$$91,000$ manufacturing and $9,000$ selling and administrative.$)$ ReVitalAde's May income syayement using variable costing follows: ReferenceIced $22,000$ cases of powdered drink mix and sold $23,000$ cases, of which $1,000$ were produced i $\backslash (\backslash$$ $12\backslash )$ per case $(\backslash (\backslash$$ $9\backslash )$ manufacturing and $\backslash (\backslash$$ $3\backslash )$ selling and administrative$),$ and total fixed costs were $\backslash (\backslash$$ $10\backslash )$ statement using variable costing follows: $\backslash ($ w $\backslash )$ the variable costing income statement.$)$ Requirements $1.$ Prepare the May income statement using absorption costing. $2.$ Is operating income using absorption costing higher or lower than variable costing income? Explain why. $3.$ Determine the balance in Finished Goods Inventory as of May $31.$