9-24 Throughput costing (continuation of 9-23). The variable manufacturing costs per unit of Entertain Me Corporation are as follows: January February March Direct material cost per unit $ 525 $ 525 $525 Direct manufacturing labor cost per unit 200 200 200 Manufacturing overhead cost per unit 275 275 275 $1,000 $1,000 $1,000 1. Prepare income statements for Entertain Me in January, February, and March 2017 under throughput costing. Additional Information: Variable and absorption costing, explaining operating-income differences. Entertain Me Corporation manufactures and sells 50-inch television sets and uses standard costing. Actual data relating to January, February, and March 2017 are as follows: January February March Sales Unit data: Beginning inventory Production Variable costs: 0 150 150 1,500 1,400 1,520 1,350 1,400 1,530 Manufacturing cost per unit produced $ 1,000 $ 1,000 $ 1,000 Operating (marketing) cost per unit sold $ 800 800 S 800 Fixed costs: Manufacturing costs $525,000 $525,000 $525,000 Operating (marketing) costs $130,000 $130,000 $130,000 The selling price per unit is $3,300. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 1,500 units. There are no price, efficiency, or spending variances. Any production-volume variance is written off to cost of goods sold in the month in which it occurs