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HAKIMA MANUFACTURING COMPANY Below are the information about the Hakima Manufacturing Company for 2021. There is nor beginning neither ending WIP inventory. Selling Price per unit 45 Finished Goods Inventory, beg. O Produced Sold Manufacturing Costs (per unit) Direct Material Direct Labor Variable MOH Fixed MOH 50,000 40,000 10 8 7 5 Units Units Units Gen. Adm., Marketing, Sales and Distribution Expenses (Total) Fixed Variable 60,000 32,000 Questions: 1) Prepare the Income Statements for Absorption and Variable Costing. 2) What happens, if the number of units produced were increased to 60,000 and number of units sold were the same?