9-24 Throughput costing (continuation of 9-23). The variable manufacturing costs per unit of EntertainMe Corporation are as follows: 1. Prepare income statements for EntertainMe in January, February, and March 2017 under throughput costing. Additional Information: Variable and absorption costing, explaining operating-income differences. EntertainMe Corporation manufactures and sells 50 -inch television sets and uses standard costing. Actual data relating to January, February, and March 2017 are as follows: 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