Estimated Income Statements, using Absorption and Variable Costing Prior to the first month of operations ending January 31, Lemke Inc: estimated the following operating results: Sales (30,400$106) $3,222,400 Manufacturing costs (30,400 units): Direct materiais 1,939,520 Direct labor 459,040 Variable factory overhead 215,840 Fixed factory overhead 255,360 Fxed selling and administrative expenses 69,500 Variable selling and administrative expenses 84,000 The company is evaluating a proposal to manufacture 33,600 units instead of 30,400 units, thus creating an ending inventory of 3,200 units. Manufacturing the adtitional units will not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total seiling and administrative expenses. a. 1. Prepare an estimated income statement, comparing operating results of 30,400 and 33,600 units are manufactured in the absorption costing format. If an amount bos does not require an entry leave it blank. Lemke Inc. Absorption Costing Inceme statement For the Month Ending January 31 T Check My Work adjustment will only be necessary at the 33,600 lovil. sot require an entry leave it blank