SP 19 Serial Problem Business Solutions (Static) LO P2 Santana Rey expects sales of Business Solutions' line of computer workstation furniture to equal 300 workstations (at a sales price of $3,000 each) for 2021. The workstations' manufacturing costs include the following. Selling and administrative expenses for these workstations follow. Santana is considering how many workstations to produce in 2021. She is confident that she will be able to sell any workstations in her 2021 ending inventory during 2022. However, Santana does not want to overproduce as she does not have sufficient storage space for many more workstations. BUSINESS SOLUTIONS \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Income Statements (Variable Costing) } \\ \hline \multicolumn{1}{|c|}{ Production volume (units) } & 300 workstations & 320 workstations \\ \hline & 300 workstations & 300 workstations \\ \hline & & \\ \hline Plus: Cost of goods sold & & \\ Plus: Fixed expenses & & \\ Plus: Variable expenses & & \\ \hline Less: Cost of goods sold & & \\ \hline Less: Fixed expenses & & \\ \hline Less: Variable expenses & $ & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ Income Statements (Variable Costing) } \\ \hline Production volume (units) & 300 workstations & 320 workstations \\ \hline Sales volume (units) & 300 workstations & 300 workstations \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline \end{tabular} Complete the following income statements using variable costing. Comblete the followina income statements usina variable costina