#21 help part 2

$3,600 each) for 2021. The workstations' manufacturing costs include the following. Direct materials Direct labor Variable overhead Fixed overhead $ 780 per unit $ 350 per unit $ 70 per unit $ 14,400 per year Selling and administrative expenses for these workstations follow. Variable Fixed $ 35 per unit $ 3,600 per year Santana is considering how many workstations to produce in 2021. She is confident that she will be able to sell any workstations in her 2021 ending inventory during 2022. However, Santana does not want to overproduce as she does not have sufficient storage space for many more workstations. Required: 1. Complete the following income statements using absorption costing. 2. Complete the following income statements using variable costing. Required 1 Required 2 Complete the following income statements using absorption costing. Product cost per unit - Absorption costing Production volume 300 320 workstations workstations $ 780 $ 780