5 (25%) Aspen Manufacturing Company sells its products for $33 each. The current production level is 50,000 units, although only 40,000 units are anticipated to be sold. Unit manufacturing costs are: Direct materials Direct manufacturing labor $6.00 $9.00 Variable manufacturing costs $4.50 Total fixed manufacturing costs $180,000 Marketing expenses Required: $3.00 per unit, plus $100,000 per year a. Prepare an income statement using absorption costing. b. Prepare an income statement using variable costing. c. Explain why the income was different using the two methods. Show computations. (Use the formula)