Use the following information to answer questions 6 and 7:

Alabaster Co. had sales of $500,000 for April and $1,000,000 for May. Selling price per unit

remained at $5 for each month. The company started April with no beginning inventory and

then produced 200,000 units in April and 100,000 units in May. Variable manufacturing cost

per unit decreased from $1.10 in April to $1.00 in May . This was due to a change in labour

rates. Direct materials costs remained constant at $0.45 per unit. Fixed manufacturing costs

remained the same for both months at $450,000. There are no non-manufacturing costs. The

company uses the first-in, first-out (FIFO) method for costing inventory.

6.What is the variable cost operating income for May?

7.What is the throughput costing operating income for May?