Prepare variable costing income statements for October and November using the contribution approach. Pure Sound manufactures a high$-$end stylus for use with turntables. Information on costs is shown below.

The selling price is $$249$ per stylus. Production and sales data for October and November, the most recent two months of operations,

are as follows:

Income statements using absorption costing are presented below: Reconcile the variable costing and absorption costing operating income figures.

Note: Loss amounts should be indicated with a minus sign. Required:

Determine the unit product cost under each of the following methods

Note: Do not leave any empty spaces; input a $0$ wherever it is required.