Use the following data to construct two income statements. One statement is to be based on Absorption Costing and the other Variable Costing. Direct Material = $15 per unit Direct Labor = $22 per unit Variable OH = $6 per unit Fixed OH = $900,000 Expected units produced/yr = 85,000 Units sold = 60,000 Price per unit sold = $85 Variable selling & administrative cost = $4 per unit sold Fixed selling & administrative cost = $100,000