Big Fir Industries reports the following information for the 2022 operating year. The company only experiences production volume variance and has a December 31st year end. Current year production costs: Actual - Variable manufacturing cost per unit Actual - Variable marketing cost per unit Actual - Fixed manufacturing cost Actual - Fixed marketing cost Allocated - Fixed manufacturing cost per unit $90 Beginning finished goods inventory (units) Planned production (units) Actual production (units) Sold units (selling price is $350 per unit) $30 $10 $162,000 $30,000 250 1,800 2,300 2,100 Required 1. Prepare, in good format, the income statement using variable costing and absorption costing. 2. Reconcile the difference in income from requirement 1.