please answer 1&2

Race Track 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 $27,000. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 400 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, 0 Data Table Requirement 1. Prepare April and May 2017 income statements for Race (a) Prepare April and May 2017 income statements for Race Track Motors month first, then complete the bottom portion (Complete all answer boxes April May Unit data: April 2013 Beginning inventory 50 Production 400 300 Requirements Sales 350 320 Variable costs: Manufacturing cost per unit produced $ 9,500 $ 9,500 Prepare April and May 2017 income statements for Race Track Motors under Operating (marketing) cost per unit sold 2.800 (a) variable costing and (b) absorption costing. 2,800 Prepare a numerical reconciliation and explanation of the difference between Fixed costs: operating income for each month under variable costing and absorption Manufacturing costs $ 2,400,000 $2,400,000 costing Operating (marketing) costs 725,000 725,000 o