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Income St Costing Shawnee Motors Inc. assembles and sells MP3 players. The company began operations on August 1 and operated at 100% of capacity during the first month. The following data summarize the results for August: Sales (16,000 units) $1,760,000 Production costs (21,000 units): Direct materials $854,700 Direct labor 409,500 Variable factory overhead 205,800 Fixed factory overhead 136,500 1,606,500 Selling and administrative expenses: Variable selling and administrative expenses $249,000 Fixed selling and administrative expenses 96,400 345,400 If required, round interim per-unit calculations to the nearest cent. a. Prepare an income statement according to the absorption costing concept. Shawnee Motors Inc. Absorption Costing Income Statement For the Month Ended August 31 Sales V 1,760,000 Cost of goods sold v 1,224,000 Gross profit v 536,000 Selling and administrative expenses 345,400 Income from operations v 190,600 Feedback Check My Work a. Under absorption costing, the cost of goods manufactured includes direct materials, direct labor, and factory overhead costs. Both fixed and variable factory costs are included as part of factory overhead. Learning Objective 1. b. Prepare an income statement according to the variable costing concept. Shawnee Motors Inc Variable Costing Income Statement For the Month Ended August 31 Sales v 1,760,000 Variable cost of goods sold v 1,224,000 X Manufacturing margin v 536,000 X Variable selling and administrative expenses v 249,000 Contribution margin v 287,000 X Fixed costs: Fixed factory overhead v 136,500 Fixed selling and administrative expenses v 96,400 Total fixed costs v 232,900 Income from operations 54,100 X