Carla Vista Batteries is a division of Enterprise Corporation. The division manufactures and sells a long-life battery used in a wide variety of applications. During the coming year, it expects to sell 43,200 units for $ 30 per unit. Nyota Uthura is the division manager. She is considering producing either 43,200 or 64,800 units during the period. Other information is presented in the schedule.

Division Information for 2022
Beginning inventory		0
Expected sales in units		43,200
Selling price per unit		$ 30
Variable manufacturing costs per unit		$ 12
Fixed manufacturing overhead costs (total)		$ 518,400
Fixed manufacturing overhead costs per unit:
Based on 43,200 units		$ 12	per unit ($ 518,400 43,200)
Based on 64,800 units		$ 8	per unit ($ 518,400 64,800)
Total manufacturing costs per unit:
Based on 43,200 units		$ 24	per unit ($ 12 variable + $ 12 fixed)
Based on 64,800 units		$ 20	per unit ($ 12 variable + $ 8 fixed)
Variable selling and administrative expenses per unit		$ 2
Fixed selling and administrative expenses (total)		$ 48,000

(a)

Prepare an absorption costing income statement, with one column showing the results if 43,200 units are produced and one column showing the results if 64,800 units are produced.

CARLA VISTA BATTERIES DIVISION Income Statement For the Year Ended December 31, 2022 Absorption Costing 43,200 Produced 64,800 Produced > ta $ Jews Research Login i21 Imported From IE The Secret Life of B... SparkN Costs of Goods Manufactured Fixed Selling and Administrative Expenses Net Income/(Loss) Costs of Goods Available for Sale -74 Sales Gross Profit Variable Costs of Goods Manufactured it, with one column showing the results if 43,200 units are produced and one produced Fixed Manufacturing Overhead Inventory, January 1 Variable Cost of Goods Sold VISTA BATTERIES DIVISION Income Statement Variable Costs of Goods Available for Sale r Ended December 31, 2022 Contribution Margin Absorption Costing Cost of Goods Sold Inventory, December 31 43,200 Produced 64,800 Produced Variable Selling and Administrative Expenses $ $ $ $