Variable and absorption costing, explaining operating-income differences.

EntertainMe Corporation manufactures and sells 50-inch television sets and uses standard costing. Actual data relating to January, February, and March 2017 are as follows: (attached image)

January February March Unit data: Beginning inventory 0 Production 1,500 Sales 1,3 50 Variable costs: Manufacturing cost per unit produced $ 1,000 Operating (marketing) cost per unit $ sold 800 Fixed costs: Manufacturing costs $525 ,000 Operating (marketing) costs $130,000 150 150 1,400 1,520 1,400 1,530 $ 1,000 $ 1,000 $ 800 $ 800 $525 ,000 $525,000 $130,000 $130,000