Additional Information a. Sales and production data for these first two years follow. b. Variable costs per unit and fixed costs per year are unchanged during these years. The company's $45 per unit product cost using absorption costing consists of the following. c. Selling and administrative expenses consist of the following. Required: Prepare income statements for each of these two years under variable costing. (Loss amounts should be entered with a minus sign.) c. Selling and administrative expenses consist of the following. Required: Prepare income statements for each of these two years under variable costing. (Loss amounts should be entered with a minus sign.)