Consider the following information for Presidio Incorporated's most recent year of operations.

Number of units produced $2,600$

Number of units sold $1,600$

Sales price per unit $ $650\mathrm{.}00$

Direct materials per unit $75\mathrm{.}00$

Direct labor per unit $105\mathrm{.}00$

Variable manufacturing overhead per unit $55\mathrm{.}00$

Fixed manufacturing overhead per unit $($$$307,060-$: $2,600$ units$)118\mathrm{.}10$

Total variable selling expenses $($$$10$ per unit sold$)16,000\mathrm{.}00$

Total fixed general and administrative expenses $76,000\mathrm{.}00$

Required:

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

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

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