Accelerate Motors assembles and sells motor vehicles and uses standard costing. Actual data relating to April and May $2020$ are as follows:The selling price per vehicle is $ $28$ comma $000$

$.$

The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is $600$ 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.

$1.$Prepare April and May $2020$ income statements for Accelerate

Motors under$($a$)$ variable costing and$($b$)$ absorption costing.

$2.$Prepare a numerical reconciliation and explanation of the difference between operating income for each month under variable costing and absorption costing.