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Prepare comparative income statements for each year using absorption costing. {Use the format from Illustration 8.4.} WHISPERING WINDSCOMPANY Income StatementAbsorption Costing Number of units produced I: I: Numberofunits sold I: I: Whispering Winds Company produces plastic that is used for injection-moulding applications such as gears for small motors. In 2022, the first year of operations, Whispering Winds Company produced 4,700 tonnes of plastic and sold 3,000 tonnes. In 2023, the production and sales results were exactly reversed. In each year, the selling price per tonne was $2,100; variable manufacturing costs were 14% of the sales price for the units produced; variable selling expenses were 11% of the selling price of the units sold; fixed manufacturing costs were $3,384,000; and fixed administrative expenses were $606,300