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During the first month of operations ended July 31, YoSan Inc, manufactured 12,200 flat panel televisions, of which 11,200 were sold. Operat for the month are summarized as follows: Sales $1,680,000 Manufacturing costs: Direct materials $866,200 Direct labor 256,200 Variable manufacturing cost 219,600 Fixed manufacturing cost 109,800 1,451,800 Selling and administrative expenses: Variable $134,400 Fixed 61,800 196,200 Required: 1. Prepare an income statement based on the absorption costing concept. YoSan Inc. Absd ption Costing Income Statement For the Month Ended July 31 Cost of goods sold: 10 Absorption Costing Income Statement For the Month Ended July 31 Cost of goods sold: 100 2. Prepare an income statement based on the variable costing concept. YoSan Inc. Variable Costing Income Statement For the Month Ended July 31 Variable cost of goods sold: 2. Prepare an income statement based on the variable costing concept. YoSan Inc. Variable Costing Income Statement For the Month Ended July 31 Variable cost of goods sold: Fixed costs: 00 00 3. Explain the reason for the difference in the amount of operating income reported in 1 and 2) The operating income reported under since the courting income porte de manufacturing costs that are deferred to store mooth under costing arch o 64F Sunny O ED 1035M w