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Operating data for Siesta Company and its absorption costing income statements for Reguired: the last two years are presented below: a) What was the unrt product cost in each year under variable costing Year 1 Year 2 Year 1 Year 2 Units in beginning inventory 2,000 1,000 Direct materials ' S 2.00 S 2.00 Units produced 14,000 14,000 Direct labour ' 3.00 3.00 Units sold 15,000 12,000 Variable manufacturing overhead : 1.70 1.70 Sales 5 240,000 5 320,000 Total unit product cost 5 6.70 S 6. 70 Cost of Goods Sold Beginning inventory 21,636 10,343 b) Prepare new income statements for each year using wriable costing. Add: Cost of Goods Manufactured 151,800 151,800 Siesta Company Goods available for sale 173,486 162,643 Variable Costing Income Statement Less: Ending inventory 10,843 32,529 Year 1 Year 2 Cost of Goods Sold 152,543 130,114 Sales 5 240,000 5 320,000 Gross margin 77,357 189,386 Less: Variable expenses Selling and administrative expenses 89,000 81,200 Beginning inventory ' 13,400 6,700 Operating income 5 (11,643} 5 108,686 Add: Cost of Goods Manufactured ' 93,800 93,800 Goods available for sale ' 107,200 100,500 . Less: Ending inventory ' 6,700 20,100 Fixed manufacturing overhead 5 58,000 5 58,000 Variable Cost of Goods Sold ' 100,500 80,400 Direct material per unit 5 2.00 5 2.00 Variable selling and administrative ' 39,000 31,200 Direct labour per unit 5 3.00 5 3.00 ' 139,500 111,600 Variable Manufacturing overhead per unit 5 1.70 5 1.70 Contribution margin ' 100,500 208,400 \f5 (7,5001 5 100,400 DEDUCT: Fixed manufacturing overhead costs released from inventory under Absorption Costing [4,143] ADD: Fixed manufacturing overhead costs deferred in inventory under Absorption Costing (11,429} (19.143