Please use Excel to solve this questions

Medina Corp produces bicycle helmets. Each helmet is sold for $100. Planned and actual production was the same for May and June. The cost of the beginning inventory in May is the same as the cost of helmets in May. Data for the helmets for May and June follows: May June Sales 500 units 700 units Production ?00 units 560 units Beginning inventory 60 units Costs: Variable Manufacturing $ 17,500 $ 14,000 Fixed Manufacturing 5 14,000 $ 14.000 Variable Operating $ 10,000 $ 12,000 Fixed Operating $ 7.000 $ 7.000 REQUIRED: A. Prepare income statements for May and June under (i) variable costing; and. (ii) absorption costing. B. Prepare a numerical reconciliation and explanation of the difference between operating income for each month under absorption costing and variable costing