Tollins Company Data
	July	August	September
Production in units	85,000	80,000	60,000
Sales in units	70,000	75,000	80,000
Inventory at July 1	5000 units at $16 each
Selling price per unit	$ 25
Variable manufacturing costs per unit	$ 9
Variable selling and administrative costs per unit sold	$ 6	6.5882353	$ 47
Fixed manufacturing overhead per month	$ 560,000
Fixed selling and adminitrative expenses per month	$ 200,000
Other information:
Fixed overhead is allocated to units of production based on a budgeted production volume of 80,000 units per month
Any over or underallocated overhead is written off to cost of goods sold
There are no beginning or ending work in process inventories

Given the inforation prepare income statements for each month under both absorption and variable for each month.

(please give details explanations of the calculations(