8) PBA Company manufactures bowling balls. The following data are available for last month. All of the bowling balls in beginning finished goods inventory were sold last month. Beginning finished goods inventory Goods manufactured Ending finished goods inventory Sales commissions Fixed manufacturing overhead Fixed marketing expenses Sales Variable costs of manufacturing 1 bowling ball 12,000 balls 2,000 balls $3.00 per ball sold $36,000 $10,000 10,000 balls at $30 each $10.00 Prepare an operating income statment for both Absorption and Variable Costing (Explain why Operating income is different.) (10 points)