What must I do to get the Manufacturing costs, Other Operating costs, and Operating income for April and May? What did I do incorrectly in the steps that you see above these two questions? I was and still am trying to compute the Manufacturing cost for April.

E9-22 (similar to), Race Track Motors assembles and sells motor vehicles and uses standard costing. Actual data and variable costing and absorption costing income statements relating to April and May 2017 are as follows: (Click the icon to view the data.) B (Click the icon to view the variable costing income (Click the icon to view the absorption costing income statements.) Data Table April May Unit data: Beginning inventory 0 50 Production 700 600 Sales 650 600 Variable costs: Manufacturing cost per unit produced 9,500 $ 9,500 Operating (marketing) cost per unit sold 3,400 3,400 Fixed costs Manufacturing costs $ 2.100,000 $ 2.100,000 Operating (marketing) costs 550,000 550,000 The selling price per vehicle is $23,000. The budgeted level of production used to calculate the budgeted fixed manufacturing cost per unit is 700 units. There are no price, efficiency, or spending variances. Any production-volume variance is written off to cost of goods sold in the month in which it occurs. i variable costing income statements April 2017 $ 14,950,000 May 2017 $ 13,800,000 $ $ 6,650,000 6.650,000 (475.000) 6,175,000 2,210,000 475,000 5,700,000 6,175,000 (475,000) 5,700,000 2,040,000 Revenues Variable costs: Beginning inventory Variable manufacturing costs Cost of goods available for sale Less Ending inventory Variable cost of goods sold Variable operating costs Total variable costs Contribution margin Fixed costs: Fixed manufacturing costs Fixed operating costs Total fixed costs Operating income 8,385,000 6,565,000 7,740,000 6,060,000 2,100,000 550,000 2,100,000 550.000 2,650,000 2,650,000 $ 3,915,000 $ 3,410,000 absorption costing income statements April 2017 $ 14,950,000 May 2017 $ 13,800,000 S 6,650,000 2,100,000 8.750,000 (625,000) 625,000 5,700,000 1,800,000 8,125,000 (625,000) 300,000 Revenues Cost of goods sold Beginning inventory Variable manufacturing costs Allocated fixed manufacturing costs Cost of goods available for sale Less Ending inventory Adjustment for production-volume variance Cost of goods sold Gross margin Operating costs Variable operating costs Fixed operating costs Total operating costs Operating income 8,125,000 6,825,000 7,800,000 6,000,000 2.210,000 550,000 2,760,000 $ 4,065.000 2,040,000 550.000 2,590,000 $ 3,410,000 The variable manufacturing costs per unit of Race Track Motors are as follows: (Click the icon to view the variable manufacturing costs per unit.) Read the requirements i Data Table $ Direct material cost per unit Direct manufacturing labor cost per unit Manufacturing overhead cost per unit April May 7,200 $ 7,200 1,900 1,900 400 400 Requirements 1. Prepare income statements for Race Track Motors in April and May 2017 under throughput costing. 2. Contrast the results in requirement 1 with the absorption and variable costing income statements presented. 3. Give one motivation for Race Track Motors to adopt throughput costing. April 2017 $ 14,950,000 May 2017 $ 13,800,000 $ $ 360,000 4,320,000 Revenues Direct material cost of goods sold Beginning inventory Direct materials Cost of goods available for sale Deduct ending inventory Total direct material cost of goods sold Throughput margin 5,040,000 5,040,000 (360,000) 4,680,000 (360,000) 4.680,000 10,270,000 4,320,000 9,480,000 Complete the rest of the throughput income statement. The manufacturing costs will consist of the other variable costs plus manufacturing fixed costs. You can find the other operating costs by referring to the absorption income statements given to you. (Direct mfg labor cost per unit + Mfg overhead cost per unit) Vehicles produced ther variable cost plus April 2017 $ 14,950,000 May 2017 $ 13,800,000 0 5,040,000 5,040,000 (360,000) 360,000 4,320,000 4,680,000 (360,000) Revenues Direct material cost of goods sold Beginning inventory Direct materials Cost of goods available for sale Deduct ending inventory Total direct material cost of goods sold Throughput margin Manufacturing costs Other operating costs Operating income 4,680,000 4,320,000 10,270,000 3,710,000 2,760,000 3,800,000 9,480,000 3,480,000 2,590,000 $ 3,410,000 Manufacturing costs -Allocated Formula =-Units of budgeted production of a product-xManufacturing overhead cost per unit =-Manufacturing costs allocated =-700 units of budgeted production of vehicles-*-$400 manufacturing overhead cost per unit = $280,0001 $280,000 is the Manufacturing costs allocated. I =-(Direct manufacturing labor cost per unit+ Manufacturing-overhead cost per unit) =-1900+4001 =-2,3009 =-$2,300--650 units of motor vehicles sold = $1,495,000 = $1,495,000+-$2,100,000 (Fixed Manufacturing costs (Total Fixed Manufacturing cost)) = $3,595,000 = $3,710,000