2.) Rubber Sole is a division of Shoes Products Corporation. The division manufactures and sells rubber soles. Last year, the division manager decided to produce 250,000 units, however total sales were 220,000 units for $9 per unit. Other information is presented below: Division Information for 2020 Beginning inventory 0 Sales in units 220,000 units Selling price per unit Variable manufacturing costs per unit $3 (DM+DL+Variable MOH) Fixed manufacturing overhead costs (total) $500,000 Production amount 250,000 units $9 Variable selling and administrative expense Fixed selling and administrative expense (total) $0.30 $17,000 (a) Prepare an absorption costing income statement. (b) Prepare a variable costing income statement. (c) Reconcile the difference in operating incomes under the two approaches and explain what accounts for this difference