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Champion Motors assembles and sells motor vehicles and uses standard costing. Actual data relating to April and May are provided. (Click to view the data.) The selling price per vehicle is $22,000. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 600 units. There are no price, efficiency or rate variances. Any production-volume variance is written off to COGS in the month in which it occurs. Required 1. Prepare April and May statements of comprehensive income for Champion Motors under (a) variable costing and (b) absorption costing. 2. Prepare a numerical reconciliation and explanation of the difference between operating income for each month under variable costing and absorption costing. Requirement 1a. Prepare April and May statements of comprehensive income for Champion Motors under variable costing. Complete the top half of the statement of comprehensive income for each month first, and then complete the bottom portion. (Enter a "0" for any zero balance accounts.) Data Requirement 1b. Prepare April and May statements of comprehensive income for Champion Motors under absorption costing. Complete the top half of the statement of comprehensive income for each month first, and then complete the bottom portion. (Enter a "0" for any zero balance accounts. If an account does not have a variance, do not select a label.) Requirement 2. Prepare a numerical reconciliation and explanation of the difference between operating income for each month under variable costing and absorption costing. Begin by determining the formula that will highlight the difference between the operating income under each method. Then, complete the equation for each month. (Enter an amount in each input cell.)