Data Table $ 43 $ 22 ...... $ 6 Sales price Variable manufacturing expense per unit Sales commission expense per unit Fixed manufacturing overhead Fixed operating expenses Number of goggles produced Number of goggles sold Print Done $ 1,640,000 $ 240,000 205,000 191,000 Requirement 1. Prepare both conventional (absorption costing) and contribution margin (variable costing) income statements for Joe's Pool Stuff for the year. Begin with the conventional (absorption costing) income statement. Joe's Pool Stuff Income Statement (Absorption Costing) For the Year Ended December 31 Sales revenue 8213000 Less: Cost of goods sold Gross profit 1,386,000 Less: Operating expenses Operating income