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Toy Centre Inc. sells Frisbees. In 2020, the company produced 3,001,000 units but sold only 2,518,000 units. The unit selling price was $1.50 per Frisbee. The company had no beginning inventory. Costs and expenses for the year ended December 31, 2020 were as follows: Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative expenses $0.47 0.09 0.20 0.22 Annual fixed costs and expenses: Manufacturing overhead Selling and administrative expenses $360,120 344,000 (a) Prepare an income statement using absorption costing. Toy Centre Inc. Income Statement Absorption Costing $ $