4KPlay Inc. manufactures and sells 50-inch television and uses standard costing. Actual data relating to January, February, and March 2018 are:

January February March Unit data: Beginning inventory 0 300 300 Production 1,000 800 1,250 Sales 700 800 1,500 Variable costs: Manufacturing cost per $ 900 S 900 S 900 unit produced Operating (marketing) cost $ 600 S 600 S 600 per unit soldFixed costs: Manufacturing costs $400,000 $400,000 $400,000 Operating (marketing) $140,000 $140.000 $140.000 costs The selling price per unit is $3,000. Required 1. Present statements of comprehensive income for January, February, and March of 2018 under (a) variable costing and (b) absorption costing. 2. Explain the difference in operating income for January, February, and March under variable costing and absorption costing