Series A

PR $21-1$A Absorption and variable costing income statements

During the first month of operations ended August $31,$ Kodiak Fridgeration Company man tured $80,000$ mini refrigerators, of which $72,000$ were sold. Operating data for the month are summarized as follows:

Sales

Manufacturing costs:

Direct materials

Direct labor

Variable manufacturing cost

Fixed manufacturing cost

Selling and administrative expenses:

Variable

$$10,800,000$

Fixed

$\backslash$table$[[$$$6,400,000$