23. (10 points) Kau Corp. reported the following information for the most recent years ended: Production units Sales price per unit Units sold Direct Materials per unit Direct Labor per unit Variable Manufacturing OH per unit Fixed Manufacturing OH costs Variable selling costs per unit Fixed selling costs Year 1 150,000 $ 55.00 125,000 $ 25.00 $ 12.00 $ 5.00 $450,000 $ 4.00 $ 50,000 Year 2 125,000 $ 55.00 130,000 $ 25.00 $ 12.00 $ 5.00 $450,000 $ 4.00 $ 50,000 There was no beginning inventory in Year 1. a. Prepare Income Statements for each year (Year 1 and Year 2) based on Full Costing