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In May, Vita Ade produced 12,000 cases of powdered drink mix and sold 14,000 cases, of which 2,000 were produced in April. The total April production was 10,000. The sales price was $26, variable costs were $13 per case ($10 manufacturing and $3 selling and administrative), and total fixed costs were $90,000 ($72,000 manufacturing and $18,000 selling and administrative). Vita Ade's May income statement using variable costing follows:

Reference 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. Requirement 1. Prepare the May income statement using absorption costing