Central Avenue Manufacturing, Inc. began operations on January 1, 2020. The company uses actual costing and does not generally carry Work in Process Inventorles at the end of the year. Varlable product costs per unit were the same for 2020, 2021 and 2022 and total \$75 per unit. Total Fixed Overhead Costs are $954,000 per year. Variable Selling and Administrative Costs are $14 for each unit sold. Fixed Selling and Administrative Costs are $456,000 per year. The Selling Price is $105 per unit for all three years. Production and Sales figures (in units) for three vears are below. The company uses the FIFO method to assign cost to any units left in ending Finished Goods Inventory. TASKINGS: A. Prepare, in good form, two Income Statements for 2021: One using Absorption Costing and one using Variable Costing. Use the formats that I used in the class example for Chapter 6. Then, prepare a Reconciliation to explain the difference in the Net Income figures. Again, use the format that I used in the class example. B. Repeat part A - only do it for 2022 instead of 2021