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Income Statements under Absorption Costing and Variable Costing

Sales $(17,000$ units$)$

$$1,870,000$

Production costs $(22,000$ units$)$:

$\backslash$table$[[$Direct materials,$$895,400,],[$Direct labor,$429,000,],[$Variable factory overhead,$215,600,],[$Fixed factory overhead,$143,000,1,683,000$