Additional Information a. Sales and production data for these first two years follow. Units Units produced Units sold Year 1 44,300 33,000 Year 21 44,300 55,600 b. The company's $32 per unit product cost (for both years) using absorption costing consists of the following. Direct materials Direct labor Variable overhead Fixed overhead ($430,000/43,000 units) Total product cost per unit Required: $ 6 9 7 10. $ 32 Prepare a statement to convert variable costing income to absorption costing income for both years. (Leave no cells blank - be certain to enter "0" wherever required.) Dowell Company Convert Variable Costing Income to Absorption Costing Income Year 1 Year 2 Variable costing income $ 43,000 $ 610,000 Add: Fixed overhead in ending FG inventory Less: Fixed overhead in beginning FG inventory Absorption costing income.