Please help me with Question #2& 3

Absorption and Variable Costing Income Statements During the first month of operations ended July 31, YoSan Inc. manufactured 11,500 flat panel televisions, of which 10,800 were sold. Operating data for the month are summarized as follows: 2. Prepare an income statement based on the variable costing concept. 3. Explain the reason for the difference in the amount of operating income reported in (1) and (2). The operating income reported under costing exceeds the operating income reported under costing, due to manufacturing costs that are deferred to a future month under costing