Smooth Skin Care Products Inc. Income Statement-Aloe Vera Hand Lotion For the Month Ended October 31. The production costs and selling and administrative expenses, based on production of 400,000 units in October, are as follins: Seles for November are expected to drop 204 below those of October to 320,000 units (400,000 x.80% ). No significant changes are anticipated in the fixed costs of verioble costs per unit. No extra costs wa be incurred in divcontinuing operations in the portion of the plant associated with aloe vera hand iotion. The inventory of aloe vere hand lotion at the beginning and end of November is expected to be inconsequential. Smooth Skin Care Products Inc. Smooth Skin Care Products Inc