Allied Limited reports the actual data for the last two operating years. There are no price, efficiency or rate variances. Any production volume variances are written off to Cost of Goods Sold in the year it occurs. Required a. Prepare a statement of comprehensive income for 2021 and 2022 using variable costing and absorption costing. b. Reconcile the difference between the operating incomes for each year; ensure to report the number of units for beginning and ending inventory for Fixed Manufacturing costs