a label.) \begin{tabular}{|c|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ April 2020} & \multicolumn{3}{|c|}{ May 2020} \\ \hline Revenues & & $9,800,000 & & & $10,010,000 \\ \hline \multicolumn{6}{|l|}{ Cost of goods sold: } \\ \hline Beginning inventory & 0 & & 575000 & & \\ \hline Variable manufacturing costs & 5,750,000 & & 4,887,500 & & \\ \hline Allocated fixed manufacturing costs & 2,200,000 & & 1,870,000 & & \\ \hline Cost of goods available for sale & 7,950,000 & & 7,332,500 & & \\ \hline Deduct ending inventory & 575000 & & 230000 & & \\ \hline Adjustment for production-volume variance & 0 & & 100000 & u & \\ \hline Cost of goods sold & & 7,375,000 & & & 7,102,500 \\ \hline Gross margin & & & & & \\ \hline \end{tabular} Data table \begin{tabular}{|r|l|r|r|} \hline & \multicolumn{1}{|c|}{ A } & \multicolumn{1}{c|}{ B } & \multicolumn{1}{c|}{ C } \\ \hline 1 & & April & \multicolumn{1}{c|}{ May } \\ \hline 2 & Unit data: & & \\ \hline 3 & Beginning inventory & 0 & 50 \\ \hline 4 & Production & 500 & 425 \\ \hline 5 & Sales & 450 & 455 \\ \hline 6 & Variable costs: & & \\ \hline 7 & Manufacturing cost per unit produced & $11,500 & $ \\ \hline 8 & Operating (marketing) cost per unit sold & 3,400 & 3,500 \\ \hline 9 & Fixed costs: & & 3,400 \\ \hline 10 & Manufacturing costs & $2,200,000 & $2,200,000 \\ \hline 11 & Operating (marketing) costs & 725,000 & 725,000 \\ \hline \end{tabular} Activate Windlows Go to Setwins to Gctivate Windows