Absorption and Variable Costing Income Statements: Production Exceeds Sales per unit variable and $11,000 per year fixed. Though 25,000 units were produced during 2009 , only 21,000 units were sold. There was no beginning inventory. (a) Prepare a functional income statement using absorption costing. (Do not use negative signs with your answers.) (b) Prepare a contribution income statement using variable costing. (Do not use negative signs with your answers.)