Sales price per unit $46 Variable manufacturing costs per unit manufactured (DM, DL and variable MOH) $29 Variable operating expenses per unit sold $5 Fixed manufacturing overhead (MOH) in total for the year $126,000 Fixed operating expenses in total for the year $52,000 Units manufactured during the year 21,000 units Units sold during the year 17,000 units . . . 1. 2. Prepare an income statement for the upcoming year using variable costing. Prepare an income statement for the upcoming year using absorption costing. What causes the difference in income between the two methods? 3. Amber Manufacturing manufactures a single product. Cost, sales, and production information for the company and its single product is as follows: (Click the icon to view the data.) Read the requirements. Requirement 1. Prepare an income statement for the upcoming year using variable costing. Amber Manufacturing Contribution Margin Income Statement (Variable Costing) For the Year Ended December 31 Sales revenue Less: Variable expenses Variable cost of goods sold Variable operating expenses Contribution margin Less: Fixed expenses Fixed manufacturing overhead Fixed operating expenses Operating income