9-17 Throughput costing (continuation of 9-16). [Excel template] (LO 4) The variable manufacturing costs per unit of TC Motors are The table is as follows. Required 1. Prepare operating statements of comprehensive income for TC Motors in April and May under throughput costing. 2. Contrast the results in requirement 1 with those in requirement 1 of Exercise 9-16. 3. Give one motivation for TC Motors to adopt throughput costing. Check Figure: 1. Operating income, April, $1,455,000

\begin{tabular}{lrr} & April & May \\ \hline Direct material cost per unit & $6,700 & $6,700 \\ Direct manufacturing labour cost per unit & 1,500 & 1,500 \\ Manufacturing overhead cost per unit & 1,800 & 1,800 \end{tabular}