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

Number of units produced		2,800
Number of units sold		1,650
Sales price per unit	$	780.00
Direct materials per unit		70.00
Direct labor per unit		100.00
Variable manufacturing overhead per unit		50.00
Fixed manufacturing overhead per unit ($334,320 2,800 units)		119.40
Total variable selling expenses ($11 per unit sold)		18,150.00
Total fixed general and administrative expenses		89,000.00

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.