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"r'ale Company manufactures hair brushes that sell at wholesale for $3 per unit. The company had no beginning inventor}.r in the prior year. These data summarize the current and prior year operations: Prior YearCurrent Year Sales (000s) 1,800 units 2,200 units Production [0005) 2,000 units 2,000 units Production cost Factoryvariable [per unit) 8 0.60 S 0.60 xed (0005] 8 1,000 5 1.000 Marketingvariable {per unit]I S 0.40 S 0.40 Administrativefixed (0005} S 500 S 500 Required: 1. Prepare an income statement for each year based on full costing. 2. Prepare an income statement for each year based on variable costing. 3. Prepare a reconciliation of the difference each year in the operating income resulting from using the full costing method and variable costing method