Additional information a. Sales and production data for these first two years follow. b. Variable costs per unit and foxed costs per year are unchanged during these years. The company's $35 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 vears under variable costina. (Loss amounts should be entered with a minus sian.) Prepare income statements for each of these two years under variable costing. (Loss amounts should be entered with a minus sign.)