During the first month of operations ended May 31, Big Sky Creations Company produced 55,000 designer cowboy boots, of which 51,900 were sold. Operating data for the month are summarized as follows: During June, Big Sky Creations produced 48,800 designer cowboy boots and sold 51,900 cowboy boots. Operating data for June are summarized as follows: Big Sky Creations Company Score: 43/65 Absorption Costing Income Statement For the Month Ended May 31 \begin{tabular}{|l|l|r|r|} \hline 1 & Sales & $804,450.00v \\ \hline 2 & Cost of goods sold: \\ \hline 3 & Inventory, May 31 \\ \hline 4 & Cost of goods manufactured \\ \hline 5 & Total cost of goods sold & \\ \hline 6 & Gross profit \\ \hline 7 & Selling and administrative expenses & \\ \hline 8 & Operating income & \\ \hline \end{tabular} Big Sky Creations Company Score: 43/65 Absorption Costing Income Statement For the Month Ended June 30 \begin{tabular}{|l|l|l|l|} \hline 1 & Sales & $804,450.00V \\ \hline 2 & Cost of goods sold: \\ \hline 3 & Inventory, June 1 \\ \hline 4 & Cost of goods manufactured \\ \hline 5 & Total cost of goods sold \\ \hline 6 & Gross profit \\ \hline 7 & Selling and administrative expenses \\ \hline 8 & Operating income & \\ \hline & & \\ \hline \end{tabular} Big Sky Creations Company Score: 69/106 Variable Costing Income Statement For the Month Ended May 31 \begin{tabular}{|l|l|r|} \hline 1 & Sales & $804,450.00 \\ \hline 2 & Variable cost of goods sold: \\ \hline 3 & Inventory, May 31 \\ \hline 4 & Variable cost of goods manufactured \\ \hline 5 & Total variable cost of goods sold \\ \hline 6 & Manufacturing margin \\ \hline 7 & Variable selling and administrative expenses \\ \hline 8 & Contribution margin \\ \hline 9 & Fixed costs: \\ \hline 10 & Fixed manufacturing costs \\ \hline 11 & Fixed selling and administrative expenses \\ \hline 12 & Total fixed costs \\ \hline 13 & Operating income \\ \hline & \\ \hline \end{tabular} Big Sky Creations Company Score: 69/106 Variable Costing Income Statement For the Month Ended June 30 \begin{tabular}{|l|l|r|} \hline 1 & Sales & $804,450.002 \\ \hline 2 & Variable cost of goods sold: \\ \hline 3 & Inventory, June 1 \\ \hline 4 & Variable cost of goods manufactured \\ \hline 5 & Total variable cost of goods sold \\ \hline 6 & Manufacturing margin \\ \hline 7 & Variable selling and administrative expenses \\ \hline 8 & Contribution margin \\ \hline 9 & Fixed costs: \\ \hline 10 & Fixed manufacturing costs \\ \hline 11 & Fixed selling and administrative expenses \\ \hline 12 & Total fixed costs \\ \hline 13 & Operating income \\ \hline & \\ \hline \end{tabular}