Prepare income statements for Amazing Screen in January, February, and March 2017 under throughput costing.

Begin by completing the top portion of the statement, then the bottom portion. (Enter a "0" for any zero balance accounts.)

The selling price per unit is $2,400. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 1,000 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.

Data Table

	January	February	March
Unit data:
Beginning inventory	0	150	150
Production	1,000	925	1,020
Sales	850	925	1,050
Variable costs:
Manufacturing cost per unit produced	$900	$900	$900
Operating (marketing) cost per unit sold	$650	$650	$650
Fixed costs:
Manufacturing costs	$390,000	$390,000	$390,000
Operating (marketing) costs	$170,000	$170,000	$170,000

Data Table

	January	February	March
Direct material cost per unit	$475	$475	$475
Direct manufacturing labor cost per unit	175	175	175
Manufacturing overhead cost per unit	250	250	250
	$900	$900	$900

	January 2017		February 2017		March 2017
Revenues		2040000		2220000		2520000
Direct material cost of goods sold:
Beginning inventory	0		71250		71250
Direct materials in goods manufactured
Cost of goods available for sale
Deduct ending inventory
Total direct material cost of goods sold
Throughput margin