Consider the following information:
Q1 Q2 Q3
Beginning inventory (units) 0 J200 300
Actual units produced 4,700 5,200 5,100
Budgeted units to be produced 5,000 5,000 Q
Units sold A4500 5,100 R
Variable manufacturing costs per unit produced $150 $150 $150
Variable marketing costs per unit sold $50 $50 $50
Fixed manufacturing costs $800,000 $800,000 $800,000
Fixed marketing costs $200,000 $200,000 $200,000
Selling price per unit $500 $500 $500
Variable costing operating income B350,000 $530,000 S
Absorption costing operating income C K $544,000
Variable costing beginning inventory D $30,000 T
Absorption costing beginning inventory E L U
Variable costing ending inventory F M $30,000
Absorption costing ending inventory G N $62,000
PVV H O V
Allocated fixed manufacturing costs I P $816,000

There are no price, efficiency, or spending variances, and any production-volume variance is directly written off to cost of goods in the quarter in which it occurs. 

Complete the missing figures from the above Table. 

Q1 Q2 Q3
A J Q
B K R
C L S
D M T
E N U
F O V
G P
H
I


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