Roller Paint Co. reported the following data for the month of September. There were no beginning inventories and all units were completed (no work in process). Number of Total Cost Units Unit Cost Manufacturing costs: Variable $465,000 30,000 $15.50 Fixed 210,000 30,000 7.00 Total $675,000 $22.50 Selling and administrative expenses: Variable $2.00 per unit sold Fixed $39,000 In the month of September, 28,000 of the 30,000 units manufactured were sold at a price of $80.00 per unit. a. Prepare a variable costing income statement. Roller Paint Co. Variable Costing Income Statement For the Month Ended September 30 Variable cost of goods sold: Manufacturing margin Contribution margin Fixed costs: E Income from operations b. Prepare an absorption costing income statement. Roller Paint Co. Absorption Costing Income Statement For the Month Ended September 30 Cost of goods sold: ni Cost of goods sold Gross profit Income from operations 1 c. Briefly explain why there is a difference in income from operations between the two methods. The difference in the amount of income from operations is a result of the treatment of