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Income Statements under Absorption and Variable Costing Shawnee Motors Inc. assembles and sells MP3 players. The company began operations on August 1 and operated at 100% of capacity during the first month. The following data summarize the results for August: $2,080,000 Sales (16,000 units) Production costs (21,000 units): Direct materials Direct labor $1,010,100 485,100 241,500 Variable factory overhead Fixed factory overhead Selling and administrative expenses: 161,700 1,898,400 Variable selling and administrative expenses $294,300 Fixed selling and administrative expenses 113,900 408,200 If required, round interim per-unit calculations to the nearest cent. a. Prepare an income statement according to the absorption costing concept. Sales Shawnee Motors Inc. Absorption Costing Income Statement For the Month Ended August 31 $ 2,080,000 Cost of goods sold 118.65 x Gross profit 118.65 x Selling and administrative expenses 408,200 Income from operations 118.65 x b. Prepare an income statement according to the variable costing concept. Shawnee Motors Inc. Variable Costing Income Statement For the Month Ended August 31 Sales Variable cost of goods sold Manufacturing margin Variable selling and administrative expenses Contribution margin Fixed costs: Fixed factory overhead Fixed selling and administrative expenses Total fixed costs Income from operations Feedback Check My Work b. Under variable costing, the cost of goods manufactured includes only variable manufacturing costs. Learning Objective 1