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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 $26,000. 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. anda i Data Table - X ictio ccur le no price, April May Unit data: Rad Beginning inventory 0 50 Moto Production 400 375 first, then Sales 350 395 Apr Variable costs: $ 10,500 Manufacturing cost per unit produced Operating (marketing) cost per unit sold 10,500 $ 2,600 2,600 Fixed costs: Manufacturing costs Operating (marketing) costs $ 2.000.000 $ 2,000,000 550.000 550.000 Print Done ther s motor vehicles and uses standard costing. Actual data relating to April and May 2017 are as follows: The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 400 units. There are no sold in the month in which it occurs. 0 Requirements - X 2017 income statements for st. e statements for Race Track M nts.) 1. Prepare April and May 2017 income statements for Race Track Motors under (a) variable costing and (b) absorption costing. 2. Prepare a numerical reconciliation and explanation of the difference between operating income for each month under variable costing and absorption costing. Print Done