please show how u get answer and for all questions(1, 2, 3)

Audiophonics Limited manufactures and sells high-quality and durable ear buds for use with personal electronics that are custom moulded to each customer's ear. Cost data for the product follow: 13 12 9 5 Variable costs per unit: Direct materials Direct labour Variable factory overhead Variable selling and administrative Total variable costs per unit Fixed costs per month Fixed manufacturing overhead Fixed selling and administrative Total fixed cost per month 39 $276,000 161,000 $437,600 The product sells for $60 per unit. Production and sales data for May and June, the first two months of operations, are as follows: Units Produced Units Sold May 23,000 17,000 23,000 29,000 June 2. Prepare variable costing income statements for May and June using the contribution approach. (Do not leave any empty spaces; input a 0 wherever it is required.) May June Variable expenses Variable cost of goods sold: 0 0 0 0 Total variable expenses 0 0 0 0 Fixed expenses 0 0 Total fixed expenses Operating income (105) $ 0 $ 0 3. Reconcile the variable costing and absorption costing operating income figures. (Loss amounts should be indicated with a minus sign.) May June Variable costing operating income (loss) Add: Fixed manufacturing overhead cost deferred in inventory under absorption costing Deduct Fixed manufacturing overhead cost released from inventory under absorption costing Absorption costing operating income $ 0$ 0