2) PBA Company manufactures bowling balls. The following data are a balls in beginning finished goods inventory were sold last month. l or last month. All of the bowling de a finished goods inven 12,000 balls 2,000 balls Sales commissions Fixed Fixed Sales Variable costs of manufacturing 1 bowling ball $10.00 $3.00 per ball sold 36,000 $10,000 10,000 balls at $30 each ex Prepare an operating income statment for both Absorption and Variable Costing (Esplain why Operating income is different.) (10 points)