the results for 3ulv: Sales (22,000 units) $1.920,000 Praduction cents (15.000 units) i Direct moterials $5s0,000 Divect laber Variable factory overhead 426.000 Foced factery overtheac 213,000 142,5001,659,500 selling and adminatratuve expentes: Veruble selling and acminitrative expenses $258,800 Foxed selling and administrative empenies 100,200399,000 If required, round interim perine caloulations to the nearest cent. Callitin County Motors Inc. Absorption Costing Income statement For the Month Endied July 31 b. Prepare an income statement according to the variable costing concept. Gallatin County Motor's Inc. Variable Costing Income Statement For the Month Ended July 31 c. What is the reason for the difference in the amount of operating income reported in (a) and (b)