Income Statements under Absorption Costing and Variable Costing Crazy Mountain Sports Inc.
assembles and sells snowmobile engines. The company began operations on March 1 and
operated at 100\% of capacity during the first month. The following data summarize the results
for March: If required, round interim per-unit calculations to the nearest cent. a. Prepare an
income statement according to the absorption costing concept.
b. Prepare an income statement according to the variable costing concept. Crazy Mountain
Sports Inc. Variable Costing Income Statement c. What is the reason for the difference in the
amount of operating income reported in (a) and (b)? under the method, the fixed manutacturino
cost included in the cost of goods sold is matched with the revenues. Under ; all of the fixed
manufacturing cost is deducted in the perlod in which it is incurred, regardless of the amount of
inventory change. Thus, when inventory increases, the income statement will have a higher
operating income.
a. Prepare an income statement according to the absorption costing concept. b. Prepare an
income statement according to the variable costing concept.