BLT produces plastic that is used for injection molding applications such as gears for small motors. In 2012, the first year of operations, BLT produced 6,492 tons of plastic and sold 5,410 tons. In 2013, the production and sales results were exactly reversed. In each year, selling price per ton was $1,300, variable manufacturing costs were 13% of the sales price of units produced, variable selling expenses were 0.08% of the selling price of units sold, fixed manufacturing costs were $2,726,640, and fixed administrative expenses were $502,300. Prepare comparative income statements for each year using variable costing. (If answer is zero, please enter 0. Do not leave any fields blank.) Prepare comparative income statements for each year using absorption costing. (If answer is zero, please enter 0. Do not leave any fields blank.) Reconcile the differences each year in income from operations under the two costing approaches. (If amount is a decrease, use either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)