Bruster Company manufactures and sells MP$3$ players for $$66$ each. The beginning balance of finished goods was $0.$ During $20$X$9,$ the production level is $25,000$ units, although only $20,000$ units are sold. The company allocated the fixed overhead costs ing current year's production level as a denominator. The following cost data are for the year ended December $31,20$X$9$: S$12\mathrm{.}00$ per MP$3$ player produced $$18\mathrm{.}00$ per MP$3$ player produced $$9\mathrm{.}00$ per MP$3$ player produced $$180,000$ for the year $$6\mathrm{.}00$ per MP$3$ player sold $$60,000$ for the year Direct materials Direct manufacturing labor Variable overhead costs Total fixed overhead costs Variable marketing expenses Total fixed administrative expenses Required: Prepare an income statement using absorption costing. $(25$ points$)$ Prepare an income statement using variable costing. $(25$ points$)$ Prepare an income statement using throughput costing. $(25$ points$)$ a$.$ b$.$ c$.$