-/3 During 2020, Rafael Corp. produced 45,100 units and sold 36,080 for $14 per unit. Variable manufacturing costs were $4 per unit. Annual fixed manufacturing overhead was $72,160. Variable selling and administrative costs were $2 per unit sold, and fixed selling and administrative expenses were $19,900. (a) Prepare an absorption-costing income statement. Rafael Corp. Income Statement-Absorption Costing - 13 5 Rafael Corp. Income Statement-Absorption Costing $