fufinuy dere Galtatin Couanty Motors inc. Atasargtine Costing Incaien Statereumet I ar the Mouth reiled july 31 Challatin County Motors IncAhserptian Costing Incoene Statenent: b. Prepare an income statemert accurting to the varable costing concept. G. What is the reason for the difference in the amount of operating inteme feperted in (a) and (b)? method, the fixed manufacturing cogt anduded in the cost of goods sold ns matched wath the fronuec. Under fised manufacturing caet is deducted in the period in which in is incuined, segwilhess of the amount of inverhory change. Thus, when inventery increasist, thie incarne staterient will fave a higher ogerating income