how to calculate them?

FastTrack Motors assembles and sells motor vehicles and uses standard costing. Actual data relating to April and May 2017 are as follows: |(Click the icon to view the data.) The selling price per vehicle is $30,000. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 600 units. There are no price, efficiency, or spending variances. Any production-volume variance is written off to cost of goods sold in the month in which it occurs. Read the requirements. X Data Table - Requirement 1. Prepare April and May 2017 income statements for FastTrack Motors under (a) variable costing and (b) absorption costing. (a) Prepare April and May 2017 income statements for FastTrack Motors under variable costing. Complete the top half of the income statement for each any zero balance accounts.) April May Unit data: April 2017 $ 13,500,000 May 2017 $ 21,000,000 Beginning inventory 0 150 Revenues Production 600 575 Variable cost of goods sold: Beginning inventory Sales 450 700 $ 0 $ 1,650,000 6,325,000 Variable costs: 6,600,000 Variable manufacturing costs Cost of goods available for sale 11,000 $ 11,000 6,600,000 (1,650,000) 7,975,000 (275,000) 2,400 2,400 Deduct ending inventory Variable cost of goods sold Manufacturing cost per unit produced Operating (marketing) cost per unit sold Fixed costs: Manufacturing costs Operating (marketing) costs 4,950,000 1,080,000 7,700,000 1,680,000 $ 2,250,000 $ 2,250,000 625,000 625,000 Variable operating costs Contribution margin Fixed manufacturing costs 7,470,000 11,620,000 2,250,000 2,250,000 Print Done Operating income $ 4,595,000 $ 8,745,000 (b) Prepare April and May 2017 income statements for FastTrack Motors under absorption costing. Complete the top half of the income statement for each month first, then complete the bottom portion. (Enter a "0" for any zero balance accounts. Label any variances as favorable (F) or unfavorable (U). If an account does not have a variance, do not select a label.) X i April 2017 May 2017 Data Table Revenues 13500000 21000000 Cost of goods sold: Beginning inventory 0 April May Variable manufacturing costs 6600000 6325000 Unit data: 2250000 2156250 Allocated fixed manufacturing costs 0 Beginning inventory 150 Production 600 575 8850000 Cost of goods available for sale Sales 450 700 Deduct ending inventory Variable costs: Adjustment for production-volume variance U Manufacturing cost per unit produced 11,000 $ 11,000 Cost of goods sold Operating (marketing) cost per unit sold 2,400 2,400 Gross margin Fixed costs: Manufacturing costs $ 2,250,000 $ 2,250,000 Choose from any list or enter any number in the input fields and then click Check Answer. Operating (marketing) costs 625 000 625 000