January? Learning Objectives 1, 2 P21-33B Preparing variable and absorption costing income statements Game Source manufactures video games that it sells for $43 each. The company uses a fixed manufacturing overhead allocation rate of $5 per game. Assume all costs and production levels are exactly as planned. The following data are from Game Source's first two months in business during 2018 2b. CM for Nov. $55,100 October 1,500 units 2,500 units November Sales Production Variable manufacturing cost per game Sales commission cost per game Total fixed manufacturing overhead Total fixed selling and administrative costs 2,900 units 2,500 units $ 17 S 17 12,500 11,500 12,500 11,500