During $2022,$ Novak Corp. produced $49,000$ units and sold $29,400$ for $$16\mathrm{.}00$ per unit. Variable manufacturing costs were $$4\mathrm{.}00$ per

unit. Annual fixed manufacturing overhead was $$58,800.$ Variable selling and administrative costs were $$2\mathrm{.}00$ per unit sold, and fixed

selling and administrative expenses were $$20,000.$

$($a$)$ prepare an absorption $-$costing income statement