Durint, the first thanit of operations ended March 31, Icobox Fidgeratice Company manyfactured 165,000 mini refrigorators, of which 150,000 were soid. Operating data Jor the month are summanzed as falows: Aequired: 1. Prepsere an zobme statmment aased on the absorption costing concest. 2. Prepare an ingome statement based on the variabie costing concept. 3. Lxpiain ihe masan for the diffenence in ine amount of eperating income hoported in (1) and (2)