Consider the following information: Q1 Q2 Q3 Beginning inventory (units) 0 1,000 600 Budgeted units to be produced 100,000 100,000 100,000 Actual units produced 102,000 99,000 99,500 Units sold 101,000 99,400 99,500 Variable manufacturing costs per unit produced $150 $150 $150 Variable selling costs per unit sold $40 $40 $40 Fixed manufacturing costs $6,000,000 $6,000,000 $6,000,000 Fixed selling costs $3,000,000 $3,000,000 $3,000,000 Selling price per unit $300 $300 $300 There are no price, efficiency, or spending variances, and any production-volume variance is directly written off to cost of goods in the quarter in which it occurs. a) Prepare income statements for Q1, Q2, and Q3 using variable costing and absorption costing. b) Explain the differences in operating income between the two costing systems for each quarter. Be specific!