$2.$ Prepare variable costing income statements for October and November using the contribution approach. Note: do not leave any empty spaces; input a zero where required. $3.$ Reconcile the variable costing and absorption costing operation income figures. $($Loss amounts should be indicated with a minus sign$)5.$ In anticipation of a busy holiday season, management expects to be able to sell all of the stylus units that they can produce, which at current capacity is $60,000$ units. What will operating income be in December it $60,000$ units are produced and sold using a variable costing, and absorption costing? Assume no fhange to selling price, unit costs, or fixed costs in December.