2.) Rubber Soleis 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 Beginninginventory 0 Sales in units 220,000 units Selling price per unit $9 Variable manufacturing costs per unit $3 (DM+DL+Variable MOH) Fixed manufacturing overhead costs (total) $500,000 Production amount 250,000 units Variable selling and administrative expense $0.30 Fixed selling and administrative expense (total) $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