mp $ 43 ar. Jell.) 16 7 Sale 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 2,000,000 295,000 200,000 190,000 Cyriel silnmer's marketing vice-president believes a new sales promotion law, ''equirement 1. Prepare both conventional absorption costing) and contribution margin (variable costing) income statements for Swimmer for the year. egin with the conventional (absorption costing) income statement (For entries with a zero balance, make sure to enter "O" in the appropriate cell.) Swimmer Conventional (Absorption Costing) Income Statement For the Year Ended December 31 Operating income