DE24-6 Use your results from Daily Exercise 24-4 to prepare an income statement perfor- mance report for Kool-Time Pools for May. Use Exhibit 24-7 (page 978) as a guide. Assume that the actual sale price per pool remains $12,000, actual variable expenses total $59.000. and actual fixed expenses are $21,000 in May. The static budget number of pools remains eight. Explain to Kool-Time's management why May's operating income differs from the static budget operating income.