Consider the following information for Presidio Inc.$\text{'}$s most recent year of operations.

Number of units produced $3,000$

Number of units sold $1,800$

Sales price per unit $ $690\mathrm{.}00$

Direct materials per unit $50\mathrm{.}00$

Direct labor per unit $80\mathrm{.}00$

Variable manufacturing overhead per unit $30\mathrm{.}00$

Fixed manufacturing overhead per unit $($$$355,500-$: $3,000$ units$)118\mathrm{.}50$

Total variable selling expenses $($$$14$ per unit sold$)25,200\mathrm{.}00$

Total fixed general and administrative expenses $80,000\mathrm{.}00$

Required:

$2-$a$.$ Complete a full absorption costing income statement for Presidio. Assume there was no beginning inventory.

$2-$b$.$ Complete a variable costing income statement for Presidio. Assume there was no beginning inventory.

$3.$ Compute the difference in profit between full absorption costing and variable costing.