Crystal Clear Corporation manufactures and sells$50-$inch television sets and uses standard costing. Actual data relating to$$ January, February, and March $2020$ are as$$ follows:

The selling price per unit is $$2,900.$ The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is $1,100$ units. There are no$$ price, efficiency, or spending variances. Any$$ production$-$volume variance is written off to cost of goods sold in the month in which it occurs.

Requirement $1-$ Prepare income statements for Crystal Clear in$$ January, February, and March $2020$ under$($a$)$ variable costing and$($b$)$ absorption costing

$($a$)$

Requirement $2-$ Explain the difference in operating income for$$ January, February, and March under variable costing and absorption costing