Aspen Manufacturing Company sells its products for $35 each. The current production level is 50,000 units, although only 40,000 units are anticipated to be sold. Unit manufacturing costs are: Direct materials $7.00 Direct manufacturing labor $8.00 Variable manufacturing costs $5.00 Total fixed manufacturing costs $180,000 Marketing expenses $3.00 per unit, plus $100,000 per year Complete the income statements formatted below: a. Absorption-costing income statement: Sales Cost of goods sold Gross margin Marketing: Variable Fixed Operating income b. Variable-costing income statement: Sales Variable costs: Cost of goods sold_ _*_ Marketing Contribution margin Fixed costs: Manufacturing Marketing Operating income