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1. Go Green Bikes, which has only one product Green Tiger Bikes, has provided the following data concerning December 2020 operations: Selling price Units in beginning inventory Units produced Units sold Units in ending inventory $71 400 8,100 8,200 300 Variable costs per unit: Direct materials $20 Direct labor $15 Variable manufacturing overhead $6 Variable selling and administrative expense $4 Fixed costs every month: Fixed manufacturing overhead 64,800 Fixed selling and administrative $139,400 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month. The unit product cost of November 2020 was: Absorption Costing Variable Costing $49 $41 Required a) Prepare Income Statement for the month of December 2020 assuming absorption costing method. (10) b) Prepare Income Statement for the month of December 2020 assuming variable costing method. (10) c) State the reason(s) for any differences in income between the two methods of Income statements prepared in a and b