2. Data conceming Sonderegger Company's operations last year appear below Units in beginning inventory Units produced Units sold 70,000 60,000 Selling price per unit $12.00 Variable costs per unit $2.00 S1.00 $1.00 $1.50 Direct materials Direct labor Variable selling and administrative. Fixed manufacturing overhead Fixed costs in total $140,000 Fixed selling and administrative.. Required a. Prepare an income statement for the year using absorption costing. b. Prepare a contribution format income statement for the year using variable costing c. Prepare a report reconciling the difference in net operating income between absorption and variable costing for the year