Serial Problem Business Solutions P2, P3 Santana Rey expects sales of Business Solutions's line of computer workstation furniture to equal 300 workstations (at a sales price of $3,100 each) for 2018 The workstations' manufacturing costs include the following. Direct materials Direct labor Variable overhead Fixed overhead 7 Ia per unit 340 per u nit Sa per unit $19,200 per year The selling expenses related to these workstations follow. Variable selling expenses Fixed selling expenses Sa per unit $3,600 per year Santana is considering how many workstations to produce in 2018 She is confident that she will be able to sell any workstations in her 2018 ending inventory during 2019. However, Santana does not want to overproduce as she does not have sufficient storage space for many more workstations Required: 1. Complete the following income statements using absorption costing. ost of goods sold: irect materials per unit irect labor per unit ariable overhead per unit ixed overhead per unit Cost of goods sold per unit Number of workstations sold Total cost of goods sold s s 300 710 340 so 19,200 20,300 s s 320 710 340 19,200 20,300