Tc motors assembles and sells motor vehicles, and uses standard costing. Actual data relation to may and april are as follow $\backslash$table$[[,$April,May$],[$Unit data:$],[$Beginning inventory,,$0,,150],[$Production$,,500,,400],[$Sales$,,350,,520],[$Variable costs:$],[$Manufacturing cost per unit produced,$$,10,000,$$$,10,000],[$Operating $($marketing$)$ cost per unit sold,$$,3,000,$$$,3,000],[$Fixed costs:$],[$Manufacturing costs,$$2,000,000,$$$2,000,000$

Required

$1.$ Prepare April and may statement of comprehensive income for tc motors under a$.$ Variable costing and b$.$ Absorption costing

$2.$prepare a numerical reconciliation and explaination of the differences between operating income for each month under variable costing and absorption costing

HINTS $-1.$a$.$ operating income for april is $$1950000,$ Absorption costing method $2550000$