Baird Manufacturing Company makes a product that sells for $$75\mathrm{.}10$ per unit. Manufacturing costs for the product amount to $$25\mathrm{.}90$ per unit variable, and $$80,400$ fixed. During the current accounting period, Baird made $4,000$ units of the product and sold $3,200$ units. Selling and administrative expenses were zero.

Required

a$.$ Prepare an absorption costing income statement.

b$.$ Prepare a variable costing income statement.

Complete this question by entering your answers in the tabs below.

Required A

Prepare an absorption costing income statement.

Note: Do not round intermediate calculations.

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