Game Spot manufactures video games that it sells for $41 each. The company uses a forced manufacturing overhead allocation rate of $5 per game. Assume all costs and production levels are exactly as planned. The following data are from Game Spot's first two months in business during 2018: (Click the icon to view the data.) Read the requirements Requirement 1. Compute the product cost per game produced under absorption costing and under variable costing October 2018 Absorption Variable costing costing $ 23 $ 18 November 2018 Absorption Variable costing costing $ 23$ 18 Total product cost per game Requirement 2a. Prepare monthly income statements for October and November, including columns for each month and a total column, using absorption costing Game Spot Absorption Costing Income Statement October 2018 November 2018 Net Sales Revenue S 73,800 S 114,800 S Cost of Goods Sold 41,400 64.400 Gross Profit 32,400 50,400 Selling and Administrative Costs 23,100 30,100 - 20,300 $ 9,300 $ Operating Income Total 188,600 105,800 82,800 53,200 29,600 Requirement 2b. Prepare monthly income statements for October and November, including columns for each month and a total column, using variable costing. Game Spot Variable Costing Income Statement October 2018 November 2018 0 Data Table Total October 1,800 units 2,700 units 18 November 2,800 units 2,700 units Operating Income Sales Production Variable manufacturing cost per game Sales commission cost per game Total forced manufacturing overhead Total fixed selling and administrative costs 13,500 10,500 13,500 10,500