(b) Prepare April and May 2017 income statements for Accelerate Motors under absorption costing. Complete the top half of the income statement for each month first, then complete the bottom portion. (Enter a "0" for any zero balance accounts. Label any variances as favorable (F) or unfavorable (U). If an account does not have a variance, do not select a label.) April 2017 May 2017 Data Table - X - April May 0 150 600 550 450 670 Unit data: Beginning inventory Production Sales Variable costs: Manufacturing cost per unit produced Operating (marketing) cost per unit sold Fixed costs: Manufacturing costs Operating (marketing) costs $ 12,000 $ 3,800 12,000 3,800 $ 2,250,000 $ 2,250,000 500,000 500,000 (a) Prepare April and May 2017 income statements for A Adjustment for production-volume variance Allocated fixed manufacturing costs Beginning inventory Contribution margin Cost of goods available for sale Deduct ending inventory Fixed manufacturing costs Fixed operating costs Gross margin Operating income Revenues Variable cost of goods sold Variable manufacturing costs Variable operating costs (p) Prepare Apm ana vray zum nicome statements for Acc unfavorable (U). If an account does not have a variance, do