Asian Windows manufactures a hand-painted bamboo window shade for standard-size windows. Production and sales data for 2020 are as follows: Variable manufacturing costs Fixed manufacturing costs Variable selling and administrative expenses Fixed selling and administrative expenses Selling price Units produced Units sold $41 per shade $114,400 $9 per shade $250,600 $93 per shade 10,400 shades 8,450 shades (a) Prepare an income statement using absorption costing. ASIAN WINDOWS Income Statement Absorption Costing $ + $