Problem 19-1A (Algo) Variable costing income statement for two consecutive years L Dowell Company produces a single product. Its income statements undar ahanmain-isting for its first two ye a. Sales and production data for these first two years follow. b. Variable costs per unit and fixed costs per year are unchanged during these years. The company's $31 per unit absorption costing consists of the following: c. Selling and administrative expenses consist of the following. Required: Prepare income statements for each of these two years under variable costing. (Loss amounts should be entered with a minus sign.)